2023 to 2024 tax year
Income rates and bands
Taxable income | Tax rate | Band |
---|---|---|
up to £12,570 | 0% | Personal Allowance |
£12,571 to £14,876 | 19% | Starter rate |
£14,877 to £26,561 | 20% | Scottish basic rate |
£26,562 to £43,662 | 21% | Intermediate rate |
£43,663 to £75,000 | 42% | Higher rate |
£75,001 to £125,140 | 45% | Advanced rate |
over £125,140 | 48% | Top rate |
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