Scottish Finance Secretary Kate Forbes announced the draft Budget for 2021-22 on 28 January 2021.

Scottish Income Tax has applied since April 2016 and is payable by Scottish taxpayers on non-savings, non-dividend income only. This followed the 2015 introduction of Land and Buildings Transaction Tax (LBTT) which replaced Stamp Duty Land tax in Scotland.

Income Tax 

From 6 April 2021: 

The proposed new bands (assuming individuals are in receipt of the standard UK personal allowance) from 2021-22 are: 


Band of income (£) 

Starter rate


12,570 - 14,667

Basic rate


14,667 - 25,296

Intermediate rate


25,296 - 43,662

Higher rate


43,662 - 150,000

Top rate


150,000 +

Land and Buildings Transaction Tax (LBTT) 

Scottish Landfill Tax (SLT)

Non-domestic rates

Useful guides on this topic

Scottish Income Tax: Am I a Scottish taxpayer?
Who does the Scottish Income Tax apply to? Am I resident in Scotland? What constitutes a residence and the 'main' residence?

Scottish Income Tax
What is Scottish Income Tax? 

Scottish Income Tax Rates
What is the Scottish rate of Income Tax? What is the rate of Scottish Tax?  

Scottish LBTT Rates
What are the Land and Buildings Transaction Tax (LBTT) rates?

External link 

Scottish Budget 2021-22 

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