May 112020
 

•    Scottish starter rate 19% bandwidth £1 to £2,085
•    Scottish basic rate 20% bandwidth £2,086 to £12,658 SBR
•    Scottish intermediate rate 21% bandwidth £12,659 to £30,930 SD0
•    Scottish higher rate 41% bandwidth £30,931 to £150,000 SD1 (unchanged)
•    Scottish top rate 46% bandwidth £150,001 and above SD2 (unchanged)
 
Appendix B: parameter values from 11 May 2020
SB1 – bandwidth 1 changed to 2,085
SC1 – bandwidth 1 cumulative changed to 2,085
SK1 – annual Tax 1 cumulative changed to 396.15
SB2 – bandwidth 2 changed to 10,573
SC2 – bandwidth 2 cumulative changed to 12,658
SK2 – annual tax 2 cumulative changed to 2,510.75
SB3 – bandwidth 3 changed to 18,272
SC3 – bandwidth 3 cumulative 30,930 unchanged
SK3 – annual tax 3 cumulative changed to 6,347.87
SB4 – bandwidth 4 119,070 unchanged
SC4 – bandwidth 4 cumulative 150,000 unchanged
SK4 – annual tax 4 cumulative changed to 55,166.57
SR1 – rate 1 19% unchanged
SR2 – rate 2 20% unchanged
SR3 – rate 3 21% unchanged
SR4 – rate 4 41% unchanged
SR5 – rate 5 46% unchanged

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