Scottish Rate of Tax

From April 2016, new tax codes will be issued to all Scottish residents. The new tax code will begin with an ‘S’.

Initially, the Scottish Parliament have held the Scottish Rate of tax to be the same as the rest of the UK. However we do not know what will happen in the future, and we will keep you updated.

The decision on whether the Scottish rate of tax will apply will be based on where you live (your residency) and NOT on where you work or the registered office of the company that you work for.

If we process your Payroll for you, please advise us of any new tax codes.


UK Rate for England, Wales and Northern Ireland Income Band UK Rate paid in Scotland Scottish Rate Total rate for Scottish taxpayers
Basic Rate               20% £11,001 – £43,000 10% 10% 20%
Higher Rate             40% £43,001 – £150,000 30% 10% 40%
Additional Rate       45% Over £150,000 35% 10% 45%