2023 to 2024 tax year
Income rates and bands
Taxable income | Tax rate | Band |
---|---|---|
Up to £12,570 | 0% | Personal Allowance |
£12,571 to £14,732 | 19% | Starter rate |
£14,733 to £25,688 | 20% | Scottish basic rate |
£25,689 to £43,662 | 21% | Intermediate rate |
£43,663 to £125,140 | 42% | Higher rate |
Over £125,140 | 47% | Top rate |
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