Scottish Income Tax and expense relief
Scottish rates apply to relevant non-savings, non-dividend income. Savings and dividends use UK-wide rules. A postcode is not a complete test of Scottish taxpayer status.
Why do broad bands cause problems?
A single income range may cross more than one tax band. Applying one assumed marginal rate to the whole deduction can overstate or understate relief.
Which rates apply in 2026/27?
With the standard allowance, rates on successive taxable bands are 19%, 20%, 21%, 42%, 45% and 48%. See the official table for thresholds and Personal Allowance rules.
Does the same rate apply to savings?
No. Savings interest and dividends follow UK-wide rules. Check them separately from salary, pension and self-employment income.
Before you claim
Keep records, subtract reimbursements and check what you have already claimed. Entitlement depends on your circumstances in each tax year. You can use HMRC’s services yourself without buying a report.