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Income Tax

Income tax rates

Other than savings and dividend income.

2018/19
2017/18
Band (£)
Rate (%)
Band (£)
Rate (%)
0 - 34,500
20
0 - 33,500
20
34,501 - 150,000
40
33,501 - 150,000
40
Over 150,000
45
Over 150,000
45

Scotland income tax rates

Savings and dividend income are taxed using UK rates and bands.

2018/19
2017/18
Band (£)
Rate (%)
Band (£)
Rate (%)
0 - 2,000
19
0 - 31,500
20
2,001 - 12,150
20
31,501 - 150,000
40
12,151 - 31,580
21
Over 150,000
45
31,581 - 150,000
41
Over 150,000
46

Savings income

 
2018/19 and 2017/18
Starting rate
0%
Starting rate limit for savings
£5,000

Not available if the taxable non-savings income exceeds the starting rate band. £1,000 of savings income for basic rate taxpayers (£500 for higher rate) may be tax free.

Dividend income

Rate
2018/19 and 2017/18 (%)
Ordinary
7.5
Upper
32.5
Additional
38.1

The first £2,000 (£5,000 2017/18) of dividends are tax free.

Personal allowance

Allowance type
2018/19 (£)
2017/18 (£)
Personal Allowance
11,850
11,500
(Reduce personal allowance by £1 for every £2 of adjusted net income over £100,000.)
10% of the PA may be transferable between certain spouses where neither pay tax above the basic rate, known as the marriage allowance.
Marriage allowance
1,190
1,150
Married couple's allowance (MCA) (relief 10%)
8,695
8,445

(Either partner born before 6 April 1935.)

   
Min amount
3,360
3,260
(Reduce age allowance by £1 for every £2 of adjusted net income over £28,900 (£28,000).
Blind person’s allowance
2,390
2,320