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Murray Beith Murray is a leading Scottish private client law firm.

For over 170 years we have specialised in meeting the legal, financial and administrative needs of individuals and families, family trusts, charities and private companies.

Call us today on 0131 225 1200
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2 minutes reading time (335 words)

Scottish tax rates from 6 April 2022 (2022/2023 tax year)

Scottish tax rates from 6 April 2022As the new tax year (2022/2023) draws close, here is our reminder of the proposed income tax rates and allowances for Scottish taxpayers as announced in the Scottish Budget on 9 December 2021 by Scottish Finance Secretary, Kate Forbes.

From 6 April 2022 there are no changes to the rates of income tax and the higher and top tax rate thresholds remain at the same level as in the current (2021/2022) tax year.  However, the starter and basic rate bands will increase by 3.1%, the CPI inflation rate.

The proposed new bands for 2022-2023 – assuming that the standard UK personal allowance applies. 

 

Rate

%

Income Band (£)

Proposed  

2022-23    

Current       

  2021-22       

Starter rate

19      

12,570 - 14,732

12,570 - 14,667

Basic rate

20

14,732 - 25,688

14,667 - 25,296

Intermediate rate  

21

25,688 - 43,662

25,296 - 43,662

Higher rate

41

43,662 - 150,000    

43,662 - 150,000    

Top rate

46

150,000 +

150,000 +

 

Personal Tax Advice, Edinburgh

If this article has raised any questions or you would like to discuss your tax affairs then please complete our contact form or call 0131 225 1200.

Murray Beith Murray was established in 1849, as advisors for generations of clients, committed to our values of integrity, expertise and trust. This aim and these values continue to this day as does our commitment to be here when you need us.

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