188体育

You pay Scottish Income Tax if you live in Scotland. It鈥檚 paid to the Scottish Government.

Scottish Income Tax applies to your wages, pension and most other taxable income.

You鈥檒l pay the same tax as the rest of the UK on dividends and savings interest.

What you鈥檒l pay

The table shows the 2024 to 2025 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of 拢12,570. You do not get a Personal Allowance if you earn over 拢125,140.

You pay Scottish Income Tax if you live in Scotland.

You may also pay Scottish Income Tax if you:

• move to or from Scotland
• live in a home in Scotland and one elsewhere in the UK, for example for work
• do not have a home but spend more days in Scotland than elsewhere in the UK during a tax year, for example you stay offshore or in hotels
• are a member of the Scottish Parliament

How you pay

If you鈥檙e employed or get a pension, your tax code will start with an 鈥楽鈥�. This tells your employer or pension provider to deduct tax at the Scottish rate.

Your tax code will be S1257L if you pay Scottish Income Tax and get the standard Personal Allowance of 拢12,570.

If you fill in an online Self Assessment tax return, there鈥檚 a box for you to tell HMRC that you pay Scottish Income Tax.

You need to know which is your main home if you have one in Scotland and one somewhere else in the UK.

What counts as your main home

Your main home is usually where you live and spend most of your time.

Your main home may be the home where you spend less time if that鈥檚 where:

• most of your possessions are
• your family lives, if you鈥檙e married or in a civil partnership
• you鈥檙e registered for things like your bank account, GP or car insurance
• you鈥檙e a member of clubs or societies

This might apply to you if you live away because of your work, for example you鈥檙e a lorry driver, an offshore worker or in the armed forces.

If you鈥檙e not sure which is your main home

You may need to work out which is your main home if, for example:聽

• you鈥檙e a mobile worker and your job means you travel most of the time
• you鈥檙e a student
• you do not have a permanent home

Count the number of days you spent in Scotland and compare this to the number of days you spent elsewhere in the UK during a tax year. Where you spent a day depends on where you were at midnight on that day.

If you spend more days in Scotland than elsewhere in the UK, you鈥檙e a Scottish taxpayer for the whole tax year.

You pay Scottish Income Tax if you move to Scotland and live there for a longer period than anywhere else in the UK during a tax year (6 April to 5 April the following year).

If HMRC changes your tax rate

The new rate you pay will be backdated to the start of the tax year (6 April) in which you moved. The tax taken from your wages or pension will be adjusted automatically so you pay the right amount across the whole year.

You pay a different rate of tax for income from the tax year 6 April 2023 to 5 April 2024.

It applies to your wages, pension and most other taxable income.

You pay the same tax as the rest of the UK on your dividends and your savings interest.