Faron Partnership Investment and Lifestyle

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Scottish rates and bands for 2022/23

Bands Band name Rates (%)
Over £12,571*-£14,732 Starter Rate 19
Over £14,733-£25,688 Basic Rate 20
Over £25,689-£43,662 Intermediate Rate 21
Over £43,663-£150,000** Higher Rate 41
Above £150,000** Top Rate 46

Source: Scottish Income Tax 2022/23

* Assumes you are in receipt of the Standard UK Personal Allowance

** Personal Allowance reduced by £1 for every £2 earned over £100,000




Scottish rates and bands for 2021/22

Bands Band name Rates (%)
Over £12,570*-£14,667 Starter Rate 19
Over £14,667-£25,296 Basic Rate 20
Over £25,296-£43,662 Intermediate Rate 21
Over £43,662-£150,000** Higher Rate 41
Above £150,000** Top Rate 46

Source: Scottish Income Tax 2021/22

* Assumes you are in receipt of the Standard UK Personal Allowance

** Personal Allowance reduced by £1 for every £2 earned over £100,000




Note: These tables are provided for guidance only.

TAX ADVICE WHICH CONTAINS NO INVESTMENT ELEMENT IS NOT REGULATED BY THE FINANCIAL CONDUCT AUTHORITY.