(ITA 2007, s. 6–15, FA 2015, s. 4, FA 2016, s. 1)

(In-depth: ¶148-060ff.)

UK rates (England, Wales and Northern Ireland)

Taxable income band

Tax rate(1)

Tax on band

£

%

£

Basic rate

1–32,000

20

6,400

Higher rate

32,001–150,000 

40

47,200

Additional rate

Over 150,000 

45

Starting rate for savings income

1–5,000

0

Scottish rates

UK rate for England, Wales and Northern Ireland

Taxable income band

UK rate paid in Scotland

Scottish rate

Total rate for Scottish taxpayers

£

%

%

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