{
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    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
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  "figure": {
    "id": "employment.tax.scotland.bands",
    "name": "Scottish income tax: rates and bands",
    "category": "employment",
    "jurisdiction": "GB-SCT",
    "unit": "percent",
    "value_type": "schedule",
    "currency": null,
    "source_type": "resolution",
    "values": [
      {
        "value": {
          "rows": [
            {
              "from": null,
              "to": "£3,967.00",
              "band": "starter",
              "rate": "19%"
            },
            {
              "from": "£3,967.00",
              "to": "£16,956.00",
              "band": "basic",
              "rate": "20%"
            },
            {
              "from": "£16,956.00",
              "to": "£31,092.00",
              "band": "intermediate",
              "rate": "21%"
            },
            {
              "from": "£31,092.00",
              "to": "£62,430.00",
              "band": "higher",
              "rate": "42%"
            },
            {
              "from": "£62,430.00",
              "to": "£125,140.00",
              "band": "advanced",
              "rate": "45%"
            },
            {
              "from": "£125,140.00",
              "to": null,
              "band": "top",
              "rate": "48%"
            }
          ]
        },
        "value_minor": null,
        "effective_from": "2026-04-06",
        "effective_to": "2027-04-05",
        "announcement_date": null,
        "enacted_date": "2026-02-19",
        "instrument_made": true,
        "terminal_kind": "superseded",
        "status": "corroborated",
        "sources": [
          {
            "role": "resolution",
            "citation": "https://www.parliament.scot/chamber-and-committees/votes-and-motions/S6M-20844 (Scottish Rate Resolution, motion S6M-20844, taken in the Chamber and agreed on Thursday, 19 February 2026, 93 for, 29 against, 1 abstained: \"the Scottish rates and limits for the tax year 2026-27 are as follows—(a) a starter rate of 19%, charged on income up to a limit of £3,967, (b) the Scottish basic rate is 20%, charged on income above £3,967 and up to a limit of £16,956, (c) an intermediate rate of 21%, charged on income above £16,956 and up to a limit of £31,092, (d) a higher rate of 42%, charged on income above £31,092 and up to a limit of £62,430, (e) an advanced rate of 45%, charged on income above £62,430 and up to a limit of £125,140, and (f) a top rate of 48%, charged on income above £125,140\")",
            "uri": "https://www.parliament.scot/chamber-and-committees/votes-and-motions/S6M-20844",
            "retrieved": "2026-09-15T00:16:44Z",
            "content_hash": "sha256:57cab1d3cc4df64ca13166a19e7a7835b95cfb4f2881c5a0df16ee2eca10301f"
          },
          {
            "role": "guidance",
            "citation": "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/ (Scottish Government, \"Scottish Income Tax: rates and bands\", 2026 to 2027, last updated 14 January 2026 — its table still headed \"Proposed Bands\", as set out \"At the Scottish Budget on 13 January 2026\": the six bands as TOTAL income on the standard Personal Allowance the page states — \"£12,571*- £16,537 Starter 19 … Over £125,140 Top 48\", where £16,537 is the motion's £3,967 plus the £12,570 allowance)",
            "uri": "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/",
            "retrieved": "2026-09-15T00:16:45Z",
            "content_hash": "sha256:845f942415125567800549e757d30ca95fc94880b0bc44ac6947de2ff729816b"
          }
        ],
        "verified": {
          "guidance": "2026-09-21T10:07:35Z",
          "resolution": "2026-09-21T10:07:35Z"
        },
        "last_verified": "2026-09-21T10:07:35Z"
      }
    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The Scottish rates of income tax and the limits of the bands they are charged over, for a Scottish taxpayer's non-savings, non-dividend income (Income Tax Act 2007 s.11A; Scotland Act 1998 s.80C). Each limit is an amount of income ABOVE the personal allowance, as the resolution states it, and each rate applies to the slice of that income within its band. The rates are set for one tax year by a Scottish rate resolution of the Scottish Parliament, which is primary law for the rates and is published as the agreed motion, not on legislation.gov.uk.",
        "instrument": "Scottish Rate Resolution 2026-27 (motion S6M-20844, agreed 19 February 2026)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Rates and limits for the tax year; PAYE gives effect to them through an S-prefixed tax code across the year's pay periods (Income Tax (PAYE) Regulations 2003 reg 2 — Scottish taxpayer status is determined under Scotland Act 1998 s.80D for the whole year). The bands apply to the year's income, not to any single payment.",
      "article": "Income Tax Act 2007 s.11A; Scotland Act 1998 ss.80C, 80D"
    },
    "scope_note": "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.",
    "notes": "A `resolution` record (D23(b)): every figure was read out of the archived motion page by `author_resolution.read_scottish_rate_resolution`, which also read the tax year, the date the motion was taken in the Chamber and the vote result (93 for, 29 against, 1 abstained, 6 did not vote, \"Agreed\"); `enacted_date` is that date. The gov.scot page was read by `read_gov_scot_bands` and every band reconciled by `reconcile_gov_scot` before the guidance receipt was written, so `corroborated` is computed, not asserted. The page still heads its table \"Proposed Bands\" and is dated 14 January 2026 — the Budget proposal the Parliament agreed unchanged on 19 February. The B_EVIDENCE phrases for both pages are the six clauses and the six table rows, spelt as the bytes spell them (the motion writes its pound signs as `£`).",
    "record_version": 3,
    "axis": {
      "name": "income_above_personal_allowance",
      "type": "money",
      "unit": "GBP/year"
    },
    "application": "marginal_slice",
    "outputs": [
      {
        "name": "band",
        "type": "code"
      },
      {
        "name": "rate",
        "type": "percentage"
      }
    ]
  },
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    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.tax.scotland.bands.json",
    "sources": [
      {
        "role": "resolution",
        "citation": "https://www.parliament.scot/chamber-and-committees/votes-and-motions/S6M-20844 (Scottish Rate Resolution, motion S6M-20844, taken in the Chamber and agreed on Thursday, 19 February 2026, 93 for, 29 against, 1 abstained: \"the Scottish rates and limits for the tax year 2026-27 are as follows—(a) a starter rate of 19%, charged on income up to a limit of £3,967, (b) the Scottish basic rate is 20%, charged on income above £3,967 and up to a limit of £16,956, (c) an intermediate rate of 21%, charged on income above £16,956 and up to a limit of £31,092, (d) a higher rate of 42%, charged on income above £31,092 and up to a limit of £62,430, (e) an advanced rate of 45%, charged on income above £62,430 and up to a limit of £125,140, and (f) a top rate of 48%, charged on income above £125,140\")",
        "uri": "https://www.parliament.scot/chamber-and-committees/votes-and-motions/S6M-20844",
        "retrieved": "2026-09-15T00:16:44Z",
        "content_hash": "sha256:57cab1d3cc4df64ca13166a19e7a7835b95cfb4f2881c5a0df16ee2eca10301f"
      },
      {
        "role": "guidance",
        "citation": "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/ (Scottish Government, \"Scottish Income Tax: rates and bands\", 2026 to 2027, last updated 14 January 2026 — its table still headed \"Proposed Bands\", as set out \"At the Scottish Budget on 13 January 2026\": the six bands as TOTAL income on the standard Personal Allowance the page states — \"£12,571*- £16,537 Starter 19 … Over £125,140 Top 48\", where £16,537 is the motion's £3,967 plus the £12,570 allowance)",
        "uri": "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/",
        "retrieved": "2026-09-15T00:16:45Z",
        "content_hash": "sha256:845f942415125567800549e757d30ca95fc94880b0bc44ac6947de2ff729816b"
      }
    ],
    "verified": {
      "guidance": "2026-09-21T10:07:35Z",
      "resolution": "2026-09-21T10:07:35Z"
    },
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