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2023 to 2024 tax year

Income rates and bands

Income tax rates 2023 to 2024
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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