Official Statistics
Section 1: summary statistics
Published 23 September 2020
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Summary of statistics
Scottish Income Tax 2018 to 2019
- there were 2,524,000 Scottish taxpayers with some non-saving non-dividend (NSND) tax, this was 8.2% of UK NSND tax
- £11,556 million (6.7%) of the NSND tax was for Scottish taxpayers
- there were 30,882,000 taxpayers in the UK with some NSND tax
- the total NSND Income Tax was £172,306 million
Growth between 2017 to 2018 and 2018 to 2019
- the number of Scottish taxpayers with NSND tax increased by 0.4%
- the amount of NSND tax for Scottish taxpayers increased by 5.9%
- the number of Rest of UK taxpayers with NSND tax increased by 1.2%
- the amount of NSND tax for Rest of UK taxpayers increased by 4.2%
Number of Income Tax payers by type
| Type | 2017-18 | 2018-19 | Year on year change |
|---|---|---|---|
| Total UK | 30,539,000 | 30,882,000 | +1.1% |
| Rest of UK | 28,026,000 | 28,358,000 | +1.2% |
| Scottish | 2,513,000 | 2,524,000 | +0.4% |
| Scottish share of total UK | 8.2% | 8.2% | N/A |
Amount of Income Tax paid by type
| Type | 2017-18 | 2018-19 | Year on year change |
|---|---|---|---|
| UK | £165,116m | £172,306m | +4.4% |
| Rest of UK | £154,199m | £160,750m | +4.2% |
| Scottish | £10,916m | £11,556m | +5.9% |
| Scottish share of total UK | 6.6% | 6.7% | N/A |
Numbers of taxpayers for NSND income bands
| Highest marginal rate | Scottish Income Tax 2017-18 | Rest of UK 2017-18 | Scottish Income Tax 2018-19 | Rest of UK 2018-19 |
|---|---|---|---|---|
| Total taxpayers | 2,513,000 | 28,026,000 | 2,524,000 | 28,358,000 |
| Starter rate | N/A | N/A | 257,000 | N/A |
| Basic rate | 2,191,000 | 24,268,000 | 1,043,000 | 24,565,000 |
| Intermediate rate | N/A | N/A | 888,000 | N/A |
| Higher rate | 308,000 | 3,451,000 | 322,000 | 3,461,000 |
| Additional rate | 14,000 | 308,000 | 15,000 | 332,000 |
Numbers of taxpayers for NSND income bands - year on year change
| Highest marginal rate | Scottish Income Tax 2017-18 to 2018-19 | Rest of UK 2017-18 to 2018-19 |
|---|---|---|
| Starter rate | N/A | N/A |
| Basic rate | N/A | +1.2% |
| Intermediate rate | N/A | N/A |
| Higher rate | +4.5% | +0.3% |
| Additional rate | +7.9% | +8.0% |
Tax band thresholds: Scottish and Rest of UK Income Tax systems for NSND income
| Tax band thresholds | Scottish Income Tax 2017-18 | Rest of UK 2017-18 | Scottish Income Tax 2018-19 | Rest of UK 2018-19 |
|---|---|---|---|---|
| Personal Allowance / Scottish Starter rate | £11,500 | £11,500 | £11,850 | £11,850 |
| Scottish Basic rate | N/A | N/A | £13,850 | N/A |
| Scottish Intermediate rate | N/A | N/A | £24,000 | N/A |
| Higher rate | £43,000 | £45,000 | £43,430 | £46,350 |
| Additional / Scottish Top rate | £150,000 | £150,000 | £150,000 | £150,000 |
Tax band rates: Scottish and Rest of UK Income Tax systems for NSND income
| Tax band rates | Scottish Income Tax 2017-18 | Rest of UK 2017-18 | Scottish Income Tax 2018-19 | Rest of UK 2018-19 |
|---|---|---|---|---|
| Scottish Starter rate | N/A | N/A | 19% | N/A |
| Basic rate | 20% | 20% | 20% | 20% |
| Scottish Intermediate rate | N/A | N/A | 21% | N/A |
| Higher rate | 40% | 40% | 41% | 40% |
| Additional / Scottish Top rate | 45% | 45% | 46% | 45% |