When the personal allowance is taken into account an individual will start to pay tax at 40% when their total income exceeds 45,000 in 2017/18. This is expected to rise to 46,350 for 2018/19. This threshold (and the 45% threshold) can be increased if the taxpayer pays personal pension contributions or makes gift aid donations.

For 2017/18 the basic rate band on non-savings income for Scottish Taxpayers is set at 43,000. For all other income types, it remains in line with the main UK band of 45,000.