Introduction to Income Tax and NICs Pay As You Earn and income tax
Scottish tax rates and bands
2022-23
2023-24
rates %
bands £
rates %
bands £
Scotland
Starter
19
1 to 2,162
19
1 to 2,162
Basic
20
2,163 to 13,118
20
2,163 to 13,118
Intermediate
21
13,119 to 31,092
21
13,119 to 31,092
Higher
41
31,093 to 150,000
42
31,093 to 125,140
Additional
46
above 150,000
47
above 125,140
Higher Rate Threshold
£43,662
£43,662
From April 2023, the higher and additional rate threshold rates increase by 1% and the additional rate threshold is lowered in line with the higher rate threshold in rUK.
Welsh income tax
The Welsh Government has had limited powers over income tax rates since April 2019.
The three ‘rest of the UK’ (rUK) rates – basic, higher and additional – are reduced by 10% and the relevant Welsh Rate of Income Tax (WRIT) rate is added to give the tax rates that apply to Welsh taxpayers. For 2023-24, the Welsh Government set each WRIT at 10% so there is no overall difference in income tax rates between Wales and the rest of the UK (excluding Scotland).
Tax bands for Welsh taxpayers are the same as those for rUK.
Welsh income tax rates
2022-23
2023-24
WRIT rate %
net rate %
WRIT rate %
net rate %
Wales
Basic
10
20
10
20
Higher
10
40
10
40
Additional
10
45
10
45
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