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Scottish income tax changes

14 December 2017      Amanda Darley, Head of Operations and Engagement

The BBC has reported changes announced by the Scottish Government to the Scottish income tax system for 2018-19 - increasing tax rates for some, but introducing a new lower tax rate of 19% for the lowest earners. Scotland will now have five rates of tax, which are:

  • 19p Starter rate from £11,850 to £13,850 (new rate)
  • 20p Basic rate from £13,851 to £24,000
  • 21p Intermediate rate from £24,001 to £44,273 (new rate)
  • 41p Higher rate from £44,274 to £150,000 (up from 40p)
  • 46p Additional rate from £150,000 (up from 45p)

 The full Scottish budget document can be found here.



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