Scottish income tax rates and bands

Scope: SIX bands for 2026-27, as the motion states them: the limits are amounts of income above the personal allowance, so the starter band runs to £3,967 of such income — £16,537 of total income for someone with the standard £12,570 allowance, which is how gov.scot prints the same table. The record stores the motion's numbers, not the total-income ones; the guidance receipt was reconciled to them band by band on the allowance and taper the page itself states, and the top of the advanced band coincides in both framings because the allowance is nil at £125,140 (ITA 2007 s.35(2)). The value is dated 6 April 2026 to 5 April 2027 BECAUSE a rate resolution has effect for the one tax year it names (s.80C(1)); it is the law throughout that year, and it does not roll forward — the 2027-28 rates are a new value once the Parliament agrees a new motion. Boundaries are half-open [from, to) in the ADR-0013 spine; the motion's "up to a limit of £X" and the next clause's "above £X" meet at the same pound, and under marginal_slice each rate applies to the slice between its limits — the first £3,967 at 19%, the next £12,989 at 20%, and so on — so the convention charges no pound differently from the motion's words. Non-savings, non-dividend income only: savings and dividend income of a Scottish taxpayer is charged at the UK rates.