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Income Tax rates and Personal Allowances

The rate of Income Tax you pay depends on how much of your taxable income is above your Personal Allowance in the tax year.

Your Personal Allowance is the amount of income you do not pay tax on.

The current tax year is from 6 April 2024 to 5 April 2025 and most people's Personal Allowance is £12,570.

Scottish Income Tax 2024/25

The table shows the tax rates you pay in each band if you have a standard Personal Allowance of £12,570.

Taxable income Band Tax rate
Over £12,571 to £14,876 Starter rate 19%
Over £14,877 to £26,561 Scottish basic rate 20%
Over £26,562 to £43,662 Intermediate rate 21%
Over £43,663 to £75,000 Higher rate 42%
Over £75,001 to £125,140 Advanced rate 45%
Above £125,140 Top rate 48%

Personal Allowance is reduced by £1 for every £2 earned over £100,000.

What this means for you

You'll pay Scottish Income Tax if you live in Scotland. This means your Income Tax will be paid to the Scottish Government.

Your Personal Allowance continues to be set by the UK government. You'll also pay the same tax as the rest of the UK on dividends and savings interest.

Visit GOV.UK to let HMRC know of any changes to your address details.

Find out more about the policy for Scottish Income Tax in 2024/25 on

More information on Income Tax and allowances

Visit GOV.UK for more information on Income Tax including:

  • Income Tax rates
  • Income Tax on savings interest
  • Married Couple's Allowance
  • Blind Person's Allowance
  • previous tax years
  • your Personal Allowance if you were born before 6 April 1948
  • your Personal Allowance if your income is over £100,000

Claim a tax refund

If you've paid too much tax, the way you get a refund depends on your circumstances.

Sometimes HM Revenue and Customs (HMRC) will send you a refund automatically.

Find out more about claiming a tax refund

Tax codes

Your employer or pension provider uses your tax code to work out how much tax to take from your pay or pension.

Find out more about tax codes.

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