The Chartered Institute of Payroll Professionals
News On Line
Scottish income tax rates in 2022/23 01 April 2022
Employees with a Scottish tax code (beginning with S) are taxed differently to the rest of the UK. The table below shows the rates applicable on different bands of employee earnings in 2022/23:
Tax Band
Tax Due
Bands Applicable on earnings above personal allowance
Starter rate
19%
£1 – £2,162
Basic rate
20%
£2,163 – £13,118
Intermediate rate
21%
£13,119 – £31,092
Higher rate
41%
£31,093 – £150,000
Top rate
46%
£150,000+
The Scottish government have released an informational video to give employees a better understanding of how taxes work and where they are being spent. Businesses that have employees on Scottish tax codes may find this useful for directing employees towards for a brief overview of the Scottish tax system, as well as the online factsheet.
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