The Scottish Parliament has confirmed the income tax bands that will apply to Scottish taxpayers for 2019/20. The bands confirm the announcement made in the Draft Scottish Budget last December. The 2019/20 income tax rates and bands for Scottish taxpayers on income (other than savings and dividend income) are as follows: Scottish Bands (£) Band name Scottish Rate (%) 0 - 2,049 Starter 19 2,050 - 12,444 Basic 20 12,445 - 30,930 Intermediate 21 30,931 - 150,000 Higher 41 Over 150,000 Top 46 Scottish taxpayers are entitled to the same personal allowance as individuals in the rest of the UK which for 2019/20 is £12,500. The allowance is reduced by £1 for every £2 of adjusted net income in excess of £100,000. The UK higher rate tax point for 2019/20 is set at £37,500 and the tax rates for non-savings and non-dividend income are 20%, 40% and 45% respectively. The additional rate of 45% is payable on income over £150,000. Internet links: GOV.SCOT income tax