{
 "id": "scottish-income-taxpayers",
 "title": "Scottish income taxpayers by band",
 "category": "public-finances",
 "summary": "Scottish taxpayers with income tax to pay on their non-savings, non-dividend income, by the highest Scottish rate they pay and in all, each tax year since 2016-17, from HMRC's Scottish income tax outturn statistics.",
 "unit": "count",
 "chart": "line",
 "volatile": false,
 "status": "Official statistics",
 "notes": [
  "Taxpayers by the highest rate at which they pay tax on their non-savings, non-dividend income, as Table 2 gives them, each rounded to the nearest hundred, 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": "2026-11-04T01:57:59Z",
  "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 taxpayers",
  "value": 3036400.0,
  "period": "2024/25"
 },
 "series": [
  {
   "name": "Starter rate",
   "points": [
    {
     "x": "2016/17",
     "v": null
    },
    {
     "x": "2017/18",
     "v": null
    },
    {
     "x": "2018/19",
     "v": 255500.0
    },
    {
     "x": "2019/20",
     "v": 248900.0
    },
    {
     "x": "2020/21",
     "v": 245800.0
    },
    {
     "x": "2021/22",
     "v": 244600.0
    },
    {
     "x": "2022/23",
     "v": 248700.0
    },
    {
     "x": "2023/24",
     "v": 251400.0
    },
    {
     "x": "2024/25",
     "v": 258100.0
    }
   ]
  },
  {
   "name": "Basic rate",
   "points": [
    {
     "x": "2016/17",
     "v": 2213900.0
    },
    {
     "x": "2017/18",
     "v": 2183500.0
    },
    {
     "x": "2018/19",
     "v": 1039200.0
    },
    {
     "x": "2019/20",
     "v": 1044700.0
    },
    {
     "x": "2020/21",
     "v": 1047700.0
    },
    {
     "x": "2021/22",
     "v": 1049800.0
    },
    {
     "x": "2022/23",
     "v": 1047700.0
    },
    {
     "x": "2023/24",
     "v": 1019700.0
    },
    {
     "x": "2024/25",
     "v": 1059200.0
    }
   ]
  },
  {
   "name": "Intermediate rate",
   "points": [
    {
     "x": "2016/17",
     "v": null
    },
    {
     "x": "2017/18",
     "v": null
    },
    {
     "x": "2018/19",
     "v": 884300.0
    },
    {
     "x": "2019/20",
     "v": 853500.0
    },
    {
     "x": "2020/21",
     "v": 857400.0
    },
    {
     "x": "2021/22",
     "v": 925400.0
    },
    {
     "x": "2022/23",
     "v": 970000.0
    },
    {
     "x": "2023/24",
     "v": 1055500.0
    },
    {
     "x": "2024/25",
     "v": 1045700.0
    }
   ]
  },
  {
   "name": "Higher rate",
   "points": [
    {
     "x": "2016/17",
     "v": 290900.0
    },
    {
     "x": "2017/18",
     "v": 304500.0
    },
    {
     "x": "2018/19",
     "v": 317800.0
    },
    {
     "x": "2019/20",
     "v": 351200.0
    },
    {
     "x": "2020/21",
     "v": 357600.0
    },
    {
     "x": "2021/22",
     "v": 412600.0
    },
    {
     "x": "2022/23",
     "v": 478900.0
    },
    {
     "x": "2023/24",
     "v": 561000.0
    },
    {
     "x": "2024/25",
     "v": 516800.0
    }
   ]
  },
  {
   "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": 115300.0
    }
   ]
  },
  {
   "name": "Additional or top rate",
   "points": [
    {
     "x": "2016/17",
     "v": 13300.0
    },
    {
     "x": "2017/18",
     "v": 13800.0
    },
    {
     "x": "2018/19",
     "v": 14900.0
    },
    {
     "x": "2019/20",
     "v": 15500.0
    },
    {
     "x": "2020/21",
     "v": 14700.0
    },
    {
     "x": "2021/22",
     "v": 18000.0
    },
    {
     "x": "2022/23",
     "v": 20800.0
    },
    {
     "x": "2023/24",
     "v": 35400.0
    },
    {
     "x": "2024/25",
     "v": 41400.0
    }
   ]
  },
  {
   "name": "All bands",
   "points": [
    {
     "x": "2016/17",
     "v": 2518100.0
    },
    {
     "x": "2017/18",
     "v": 2501800.0
    },
    {
     "x": "2018/19",
     "v": 2511800.0
    },
    {
     "x": "2019/20",
     "v": 2513700.0
    },
    {
     "x": "2020/21",
     "v": 2523200.0
    },
    {
     "x": "2021/22",
     "v": 2650500.0
    },
    {
     "x": "2022/23",
     "v": 2766100.0
    },
    {
     "x": "2023/24",
     "v": 2923000.0
    },
    {
     "x": "2024/25",
     "v": 3036400.0
    }
   ]
  }
 ]
}