Scotland Tax Brackets 2024/25. As of the 2024/25 tax year, there are six income tax brackets in scotland compared to three in england, wales and northern ireland. Scotland’s new ‘advanced’ tax band came into effect from 6 april 2024.

If you are resident in scotland, your income tax calculation will be as follows: These tables include the new scottish rates and thresholds to change from april and can be used to test the accuracy of your payroll software prior to the first payroll of the.