What are Income Tax Bands?
The amount of Income Tax that you pay is determined by two things: how much of your income is above your tax-free Personal Allowance (£12,570 in 2024/25 tax year, but you don’t get it once your taxable income is above £125,140) and how much of your income falls within the following Income Tax bands.
Tax band Taxable income Tax rate:
| Band | Taxable income | Tax rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
*2024/25 for all figures above.
Your Personal Allowance may be greater if you claim Marriage Allowance or Blind Person’s Allowance. Although the standard Personal Allowance of £12,570 is the same as elsewhere in the UK, Income Tax bands are different in Scotland.
Taxable income Band Tax rate:
| Band | Taxable income | Tax rate |
|---|---|---|
| Starter rate | £12,571 to £14,876 | 19% |
| Scottish basic rate | £14,877 to £26,561 | 20% |
| Intermediate rate | £26,562 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
Above £125,140 Top rate 48%
*2024/25 for all figures above.
If you’re married or in a civil partnership, you may be able to claim Marriage Allowance to reduce your partner’s tax if your income is less than the standard Personal Allowance.