From 6 April 2018 tax rates for Scottish taxpayers will be taxed differently to those in the rest of the UK.

Calculator with the word tax written in wooden block letters

Starter rate £1 to £2,000 – 19%

Basic rate £2,001 to £12,250 – 20%

Intermediate rate £12,251 to £31,580 – 21%

Higher rate £31,581 to £150,000 – 41%

Top rate £151,001 – 46%

All other rates and allowances will follow UK rates and allowances.

The changes will see Scottish taxpayers paying more income tax than the rest of the UK for the first time.

As an example, someone earning £43,430 will pay £6,488.89 tax in Scotland compared to £6,316 for the same income earned elsewhere in the UK, a difference of £172.89.