• Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.

• Savings income and dividend income are taxed using UK tax rates and bands.

 Band of taxable income
 £    %
 0 - 2,000
 Starter Rate
 2,001 - 12,150
 Basic Rate
 12,151 - 31,580
 Intermediate Rate
 31,581 - 150,000
 Higher Rate
 Over 150,000
 Top Rate


This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.