How does Scottish Income Tax work?
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In short: Scottish taxpayers pay Income Tax on non-savings non-dividend income using six bands set by the Scottish Parliament — starter, basic, intermediate, higher, advanced and top. Savings and dividend tax use UK-wide rules.
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You are usually a Scottish taxpayer if Scotland is your main home. PAYE codes often start with S.
Thresholds and rates change each April in the Scottish Budget — compare with rUK if you are considering relocation.
Use our Scottish Income Tax guide and take-home pay calculator with an S tax code.
Primary source: gov.uk/scottish-income-tax
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