You will pay Scottish Income Tax if you live in Scotland. Scottish Income Tax applies to your wages, pension and most other taxable income (such as benefits, rental income and profits you make if you’re self-employed).
|Scottish Tax Band Name||Scottish Rate||Scottish Band|
|Personal Allowance||0%||Up to £11,850|
|Starter||19%||Over £11,850 up to £13,850|
|Basic||20%||Over £13,850 up to £24,000|
|Intermediate||21%||Over £24,000 up to £44,273|
|Higher||41%||Over £44,273 up to £150,000|
For the purposes of dividend taxation the Scottish 'Higher' tax band is the same as for the rest of the UK at £46,350.