Breakdown
How it works
Scotland sets its own bands on earned income above the £12,570 personal allowance: starter 19%, basic 20%, intermediate 21%, higher 42% (from £43,663 total income), advanced 45% (from £75,001) and top 48% (above £125,140). Savings and dividend income still use UK rates.
Formula
Taxable = pay − personal allowance (tapered above £100k)
Tax = 19% × 3,967 + 20% × 12,989 + 21% × 14,136 + 42% × 31,338 + 45% × 50,140 + 48% × rest
Worked example
£45,000 with 5% pension: pay £42,750; tax £6,129 vs £6,036 in England (+£93); NI £2,414 → take-home £2,851 a month.
Frequently asked questions
At what income do Scots pay more tax?
Above about £30,300 total income. Below that, the 19% starter band makes Scottish tax slightly lower (by up to £28).
Does the 42% band affect pension relief?
Yes — Scottish higher-rate taxpayers claim relief at 42% (and 45%/48%), making pension contributions slightly more valuable than in England.
Which rate applies if I move mid-year?
Your residence for the majority of the tax year decides; HMRC applies one regime for the whole year.