Administration of devolved taxes

Devolution

Dividend income

Income tax rates

2019-20

2020-21

2021-22

Structure of income tax rates from 2017-18

Land transaction tax

Interest on underpayments/repayments

Penalties

Rates from 1 April 2018

Returns and payment date

Landfill disposals tax

Savings income

Taxable income band

2019-20

2020-21