Scottish income tax rates in 2022/23

01 April 2022

Employees with a Scottish tax code (beginning with S) are taxed differently to the rest of the UK. The table below shows the rates applicable on different bands of employee earnings in 2022/23:

Tax Band

Tax Due

Bands Applicable on earnings above personal allowance

Starter rate


£1 – £2,162

Basic rate


£2,163 – £13,118

Intermediate rate


£13,119 – £31,092

Higher rate       


£31,093 – £150,000

Top rate



The Scottish government have released an informational video to give employees a better understanding of how taxes work and where they are being spent. Businesses that have employees on Scottish tax codes may find this useful for directing employees towards for a brief overview of the Scottish tax system, as well as the online factsheet.

Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.