How does Scottish income tax differ from the rest of the UK?

Scotland has six income tax bands compared to three in England and Wales. The Starter rate is 19% (lower than rUK's 20%), but the Higher rate is 42% (higher than rUK's 40%), and the Top rate is 48% (higher than rUK's 45%).

Do I pay more tax in Scotland?

It depends on your salary. Below about £28,000, Scottish taxpayers pay slightly less due to the 19% Starter band. Above that, the 21% Intermediate and 42% Higher rates mean you pay more than an equivalent earner in England.

How do I know if I pay Scottish income tax?

If your main residence is in Scotland, you pay Scottish tax. Your tax code will start with an "S" (e.g. S1257L). HMRC determines your status based on your registered address, not where you work.

Scottish Income Tax Explained (2026/27)

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Band	Taxable Income	Scottish Rate	rUK Rate
Personal Allowance	Up to £12,570	0%	0%
Starter Rate	£12,570–£16,537	19%	20%
Basic Rate	£16,537–£29,526	20%	20%
Intermediate Rate	£29,526–£43,662	21%	20%
Higher Rate	£43,662–£75,000	42%	40%
Advanced Rate	£75,000–£125,140	45%	40%
Top Rate	Over £125,140	48%	45%

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