Tax rates and bands

With devolved powers, tax bands and rates can now vary across the UK.

For England, Northern Ireland and Wales, further information can be found here

For Scotland, please refer here

Although the Welsh Government now has powers to set different rates of income tax, it has said that there will be no change until at least May 2021.

Additional rate tax is payable on taxable income over £150,000 for all UK residents. It is paid at 46% in Scotland ('top rate' tax) and 45% in the rest of the UK.

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