Income Tax Changes 2022-2023

The Scottish Parliament has again used its powers to change income tax rates and bands, which take effect from 6 April 2022.Whilst rates of tax will remain unchanged, bands will be amended, as follows:

  • The Starter and Basic Rate bands will increase by inflation.
  • The Higher and Top Rate thresholds will remain frozen in cash terms at £43,662 and £150,000, respectively.

Scotland 2022-2023 Income Tax Rates and Bands

Income Tax Chart>

*Assumes individuals are in receipt of the standard Personal Allowance.

**Those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.