{
 "id": "scottish-income-tax-liabilities",
 "title": "Scottish income tax by band",
 "category": "public-finances",
 "summary": "Income tax on the non-savings, non-dividend income of Scottish taxpayers, £ million, at each Scottish rate and in all, each tax year since 2016-17, from HMRC's Scottish income tax outturn statistics.",
 "unit": "gbp_m",
 "chart": "line",
 "volatile": false,
 "status": "Official statistics",
 "notes": [
  "Income tax at each of Scotland's rates on the earnings, pensions and other income that is not savings or dividends of taxpayers living in Scotland, as Table 2 gives it. All bands is the whole of the tax devolved to Scotland by the Scotland Act 2016; savings and dividend income are taxed at the UK's rates. HMRC gives most figures to the nearest £1 million and 2023-24's unrounded, so the bands may not add up exactly to all bands.",
  "Scotland's starter and intermediate rates began in 2018-19 and its advanced rate in 2024-25; its top rate, from 2018-19, replaced the additional rate, and HMRC groups the two, as the hub does."
 ],
 "provenance": {
  "publisher": "HM Revenue and Customs",
  "publisher_url": "https://www.gov.uk/government/organisations/hm-revenue-customs",
  "source_page": "https://www.gov.uk/government/collections/scottish-and-welsh-income-tax-outturn-statistics",
  "licence": "OGL-3.0",
  "licence_name": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0.",
  "retrieved_at": "2026-11-04T01:57:57Z",
  "raw_files": [
   {
    "name": "page.json",
    "url": "https://www.gov.uk/api/content/government/statistics/scottish-income-tax-outturn-statistics-2024-to-2025",
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    "bytes": 14600,
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   },
   {
    "name": "table.ods",
    "url": "https://assets.publishing.service.gov.uk/media/6a981bd5f5b35599aec190b6/Scottish_Income_Tax_Outturn_Statistics_2024-2025.ods",
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 },
 "meta": {
  "latest_period": "2025-04-05",
  "govuk_page": "/government/statistics/scottish-income-tax-outturn-statistics-2024-to-2025",
  "govuk_page_title": "Scottish Income Tax Outturn Statistics: 2024 to 2025",
  "attachment_title": "Scottish Income Tax Statistical Tables - 2024 to 2025"
 },
 "headline": {
  "label": "Scottish income tax",
  "value": 18635.0,
  "period": "2024/25"
 },
 "series": [
  {
   "name": "Starter rate",
   "points": [
    {
     "x": "2016/17",
     "v": null
    },
    {
     "x": "2017/18",
     "v": null
    },
    {
     "x": "2018/19",
     "v": 889.0
    },
    {
     "x": "2019/20",
     "v": 912.0
    },
    {
     "x": "2020/21",
     "v": 931.0
    },
    {
     "x": "2021/22",
     "v": 987.0
    },
    {
     "x": "2022/23",
     "v": 1067.0
    },
    {
     "x": "2023/24",
     "v": 1132.0
    },
    {
     "x": "2024/25",
     "v": 1255.0
    }
   ]
  },
  {
   "name": "Basic rate",
   "points": [
    {
     "x": "2016/17",
     "v": 6716.0
    },
    {
     "x": "2017/18",
     "v": 6686.0
    },
    {
     "x": "2018/19",
     "v": 3243.0
    },
    {
     "x": "2019/20",
     "v": 3314.0
    },
    {
     "x": "2020/21",
     "v": 3431.0
    },
    {
     "x": "2021/22",
     "v": 3736.0
    },
    {
     "x": "2022/23",
     "v": 4122.0
    },
    {
     "x": "2023/24",
     "v": 4471.0
    },
    {
     "x": "2024/25",
     "v": 4973.0
    }
   ]
  },
  {
   "name": "Intermediate rate",
   "points": [
    {
     "x": "2016/17",
     "v": null
    },
    {
     "x": "2017/18",
     "v": null
    },
    {
     "x": "2018/19",
     "v": 2769.0
    },
    {
     "x": "2019/20",
     "v": 2760.0
    },
    {
     "x": "2020/21",
     "v": 2761.0
    },
    {
     "x": "2021/22",
     "v": 3131.0
    },
    {
     "x": "2022/23",
     "v": 3437.0
    },
    {
     "x": "2023/24",
     "v": 3955.0
    },
    {
     "x": "2024/25",
     "v": 4023.0
    }
   ]
  },
  {
   "name": "Higher rate",
   "points": [
    {
     "x": "2016/17",
     "v": 3004.0
    },
    {
     "x": "2017/18",
     "v": 3108.0
    },
    {
     "x": "2018/19",
     "v": 3379.0
    },
    {
     "x": "2019/20",
     "v": 3615.0
    },
    {
     "x": "2020/21",
     "v": 3622.0
    },
    {
     "x": "2021/22",
     "v": 4255.0
    },
    {
     "x": "2022/23",
     "v": 4994.0
    },
    {
     "x": "2023/24",
     "v": 5659.0
    },
    {
     "x": "2024/25",
     "v": 4344.0
    }
   ]
  },
  {
   "name": "Advanced rate",
   "points": [
    {
     "x": "2016/17",
     "v": null
    },
    {
     "x": "2017/18",
     "v": null
    },
    {
     "x": "2018/19",
     "v": null
    },
    {
     "x": "2019/20",
     "v": null
    },
    {
     "x": "2020/21",
     "v": null
    },
    {
     "x": "2021/22",
     "v": null
    },
    {
     "x": "2022/23",
     "v": null
    },
    {
     "x": "2023/24",
     "v": null
    },
    {
     "x": "2024/25",
     "v": 1971.0
    }
   ]
  },
  {
   "name": "Additional or top rate",
   "points": [
    {
     "x": "2016/17",
     "v": 935.0
    },
    {
     "x": "2017/18",
     "v": 1051.0
    },
    {
     "x": "2018/19",
     "v": 1196.0
    },
    {
     "x": "2019/20",
     "v": 1149.0
    },
    {
     "x": "2020/21",
     "v": 1114.0
    },
    {
     "x": "2021/22",
     "v": 1497.0
    },
    {
     "x": "2022/23",
     "v": 1549.0
    },
    {
     "x": "2023/24",
     "v": 1876.0
    },
    {
     "x": "2024/25",
     "v": 2069.0
    }
   ]
  },
  {
   "name": "All bands",
   "points": [
    {
     "x": "2016/17",
     "v": 10655.0
    },
    {
     "x": "2017/18",
     "v": 10845.0
    },
    {
     "x": "2018/19",
     "v": 11476.0
    },
    {
     "x": "2019/20",
     "v": 11750.0
    },
    {
     "x": "2020/21",
     "v": 11859.0
    },
    {
     "x": "2021/22",
     "v": 13607.0
    },
    {
     "x": "2022/23",
     "v": 15169.0
    },
    {
     "x": "2023/24",
     "v": 17092.58194119944
    },
    {
     "x": "2024/25",
     "v": 18635.0
    }
   ]
  }
 ]
}