Legislative Changes for Scotland for Tax Year 2024-25

The Scottish government has announced changes to some of the rates and bands used in the calculation of Scottish Income Tax. The Additional Higher Rate and starting thresholds have been increased. A new Advanced Rate has been introduced.This table summarizes the Scottish income tax bandwidths and percentages effective from April 6, 2024:

Scottish Income Tax Rates and Thresholds

2024-25 Rate	Percentage (%)	Range From (in GBP)	Range To (in GBP)
Starter Rate	19	1	2,306
Basic Rate	20	2,307	13,991
Intermediate Rate	21	13992	31,092
Higher Rate	42	31,093	62,430
Advanced Rate	45	62,431	125,140
Additional Higher Rate	48	Over 125,140	-

Stay compliant with legislative changes introduced for the tax year 2024-25 including prescribed threshold updates and percentage changes for Scottish Income Tax from 6 April 2024.

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For more information, see Payroll Legislative Updates For Tax Year 2024/2025 [Document 2992380.1].