Scottish income tax by band
Official statistics
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.
Scottish income tax
£18.6bn
2024/25
Verified against source, 4 November 2026, 02:01 UTC- Starter rate
- Basic rate
- Intermediate rate
- Higher rate
- Advanced rate
- Additional or top rate
- All bands
Source: HM Revenue and Customs. Contains public sector information licensed under the Open Government Licence v3.0.
Data table
9 periods, newest first
| Period | Starter rate | Basic rate | Intermediate rate | Higher rate | Advanced rate | Additional or top rate | All bands |
|---|---|---|---|---|---|---|---|
| 2024/25 | £1.3bn | £5.0bn | £4.0bn | £4.3bn | £2.0bn | £2.1bn | £18.6bn |
| 2023/24 | £1.1bn | £4.5bn | £4.0bn | £5.7bn | – | £1.9bn | £17.1bn |
| 2022/23 | £1.1bn | £4.1bn | £3.4bn | £5.0bn | – | £1.5bn | £15.2bn |
| 2021/22 | £987m | £3.7bn | £3.1bn | £4.3bn | – | £1.5bn | £13.6bn |
| 2020/21 | £931m | £3.4bn | £2.8bn | £3.6bn | – | £1.1bn | £11.9bn |
| 2019/20 | £912m | £3.3bn | £2.8bn | £3.6bn | – | £1.1bn | £11.8bn |
| 2018/19 | £889m | £3.2bn | £2.8bn | £3.4bn | – | £1.2bn | £11.5bn |
| 2017/18 | – | £6.7bn | – | £3.1bn | – | £1.1bn | £10.8bn |
| 2016/17 | – | £6.7bn | – | £3.0bn | – | £935m | £10.7bn |
Source and licence
- Publisher
- HM Revenue and Customs
- Check it yourself
- https://www.gov.uk/government/collections/scottish-and-welsh-income-tax-outturn-statistics
- Licence
- Open Government Licence v3.0 – Contains public sector information licensed under the Open Government Licence v3.0.
- Retrieved
- 4 November 2026, 01:57 UTC
- Raw files fetched
- https://www.gov.uk/api/content/government/statistics/scottish-income-tax-outturn-statistics-2024-to-2025SHA-256 88d57c47282181886e714a503ef7c70628d3509f1d961e00eeb580d70db42d7f · 14,600 bytes
- https://assets.publishing.service.gov.uk/media/6a981bd5f5b35599aec190b6/Scottish_Income_Tax_Outturn_Statistics_2024-2025.odsSHA-256 2952bd029f3a8faaefbc6c9e477345c1d63930fe76676a2357c1cb9f104555b2 · 44,115 bytes
Verification
Verified against source, 4 November 2026, 02:01 UTC Run at 4 November 2026, 02:01 UTC; 63 of 63 figures matched the live source.
| Result | Check | Detail |
|---|---|---|
| Pass | Provenance recorded | HM Revenue and Customs; Open Government Licence v3.0; retrieved 2026-11-04T01:57:57Z; 2 raw file(s) |
| Pass | Raw files match recorded SHA-256 | 2 of 2 files intact |
| Pass | Re-parsing raw files reproduces figures | 63 of 63 figures and the headline reproduced |
| Pass | Figures are finite numbers | 63 figures, 0 invalid |
| Pass | Live source matches every figure | 63 of 63 figures match exactly after downloading 2 source file(s) again (2 byte-identical); the headline matches |
| Pass | GOV.UK table is current | latest period 2025-04-05 ended 578 days before retrieval (limit 850), from Scottish Income Tax Statistical Tables - 2024 to 2025 |
| Pass | The release's bulletin agrees | 9 of 9 figures the bulletin https://www.gov.uk/government/statistics/scottish-income-tax-outturn-statistics-2024-to-2025/scottish-income-tax-outturn-statistics-2024-to-2025 states match, each rounded half up as it rounds them |
| Pass | The bands add up to all bands | 9 of 9 cases of the tax years, the bands sum to all bands within half the rounding of each figure |
| Pass | Source page answers | https://www.gov.uk/government/collections/scottish-and-welsh-income-tax-outturn-statistics – HTTP 200 |
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.