Holyrood confirms the rates for 2017-18.
The Scottish parliament has confirmed the rates and bands for Scottish income tax in 2017-18 for a taxpayer receiving the standard UK personal allowance as follows:
- the basic rate is 20%, charged on income above £11,500, up to a Scottish basic rate limit of £43,000;
- a higher rate of 40%, charged on income above the Scottish basic rate limit of £43,000 and up to a higher rate limit of £150,000; and
- an additional rate of 45%, charged on income above £150,000.
The revised P9X featuring the thresholds set by the Scottish parliament, as well those for the rest of the UK, is at here.
