Since April 2017 Scottish taxpayers have hit the 40% tax bracket for earnings over £43,000, whilst for the rest of us the threshold has been £45,000. This can be seen on the "View effect on net pay" stage of our tax calculator where there is a button to identify users as Scottish.

Now that the latest budget has been agreed, there is new set of rates and thresholds applicable to Scottish taxpayers from 1st April 2018 .

New Scottish income tax bands

  • 19% rate: on income between £11,850 and £13,850
  • 20% rate: on income between £13,850 and £24,000
  • 21% rate: on income between £24,000 and £43,430
  • 41% rate: on income between £43,430 and £150,000
  • 46% rate: on income over £150,000


The car benefit is treated as extra income so can push drivers into higher tax bands. You will be able to see the impact of this by toggling the "Scottish" button on the tax tools.

There are rumours of different tax rates for Wales in 2019 so we will keep you posted. Tax codes are prefixed with an S for the Scots, so we guess HMRC will use a W for the Welsh.