Scottish income taxpayers by band
Official statistics
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.
Scottish taxpayers
3,036,400
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 | 258,100 | 1,059,200 | 1,045,700 | 516,800 | 115,300 | 41,400 | 3,036,400 |
| 2023/24 | 251,400 | 1,019,700 | 1,055,500 | 561,000 | – | 35,400 | 2,923,000 |
| 2022/23 | 248,700 | 1,047,700 | 970,000 | 478,900 | – | 20,800 | 2,766,100 |
| 2021/22 | 244,600 | 1,049,800 | 925,400 | 412,600 | – | 18,000 | 2,650,500 |
| 2020/21 | 245,800 | 1,047,700 | 857,400 | 357,600 | – | 14,700 | 2,523,200 |
| 2019/20 | 248,900 | 1,044,700 | 853,500 | 351,200 | – | 15,500 | 2,513,700 |
| 2018/19 | 255,500 | 1,039,200 | 884,300 | 317,800 | – | 14,900 | 2,511,800 |
| 2017/18 | – | 2,183,500 | – | 304,500 | – | 13,800 | 2,501,800 |
| 2016/17 | – | 2,213,900 | – | 290,900 | – | 13,300 | 2,518,100 |
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 2026-11-04T01:57:59Z; 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 | 1 of 1 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
- 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.