Tax Rates & Allowances
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Individuals
Personal Allowances
For 2020/21, 2021/22, and 2022/23, the regular personal allowance is £12,570.
From April 6, 2015, the transferrable marriage allowance applies to couples (married or civil
partners) who do not pay tax at the 40% or 45 percent rates. If a spouse's personal allowance is
insufficient to cover their own expenses, they might choose to transfer 10% of their personal
allowance to their spouse or civil partner.
Individuals with earnings of more than £100,000
have their personal allowance reduced by £1 for every £2 earned above that level.
The following are the allowances during recent years:
| 2019/20 (£) | 2020/21 (£)* | 2021/22 (£) | 2022/23 (£) | |
| Personal Allowances | £12,500 | £12,500 | £12,570 | £12,570 |
| Minimum married couples allowance | £3,450 | £3,510 | £3,530 | £3,530 |
| Maximum married couples allowance | £8,915 | £9,075 | £9,125 | £9,125 |
| Marriage allowance | £1,250 | £1,250 | £1,260 | £1,260 |
| Blind person's allowance | £2,450 | £2,500 | £2,520 | £2,520 |
| Income limit for allowances for Married couple’s allowance | £29,600 | £30,200 | £30,400 | £30,400 |
| Income limit for standard allowances | £100,000 | £100,000 | £100,000 | £100,000 |
| Personal allowance removed completely at: | £125,000 | £125,000 | £125,140 | £125,140 |
When the personal allowance is taken into account an individual will start to pay tax at 40% when their total income exceeds £50,270 in 2021/22 and onwards. This threshold (and the 45% threshold) can be increased if the taxpayer pays personal pension contributions or makes gift aid donations.
For 2021/22 the intermediate rate band on non-savings income for Scottish Taxpayers is set at £43,662. For all other income types it remains in line with the main UK band of 50,000.
Scottish Income Tax Rates and Bands for non-savings income
| 2020/21 | 2021/22 | 2022/23 | 2023/24 | |
| Starter rate: 19% | Up to £2,085 | Up to £2,097 | Up to £2,097 | Up to £2,162 |
| Basic rate: 20% | £2,086 to £12,658 | £2,098 to £12,726 | £2,163 to £13,118 | £2,163 to £13,118 |
| Intermediate rate: 21% | £12,659 to £30,930 | £12,727 to £31,092 | £13,118 to £31,092 | £13,118 to £31,092 |
| Higher rate: 41% | £30,931 to £150,000 | £31,093 to £150,000 | £31,093 to £150,000 | £31,093 to £150,000 |
| Additional rate: 46% | Over £150,000 | Over £150,000 | Over £150,000 | Over £150,000 |
*2020/21 figures were announced in the 2020 Spring Budget and are subject to enactment.
