Scottish advanced rate (45%)
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
The Scottish Advanced rate band applies 45% to income between £75,000 – £125,140 in 2026/2714. Introduced 2024/25, the 45% Advanced band sits where rUK is still on 40%. Interacts with the £100k personal-allowance taper above £100,000.15
Where it sits
This band is part of the six-band Scottish regime (see 2026/27 table). Income at this level is taxed at 45% after the personal allowance and lower bands. Compared with rUK at the same gross salary, the difference is governed by both the rate and the lower threshold at which Scotland's higher bands start.
National Insurance still applies
NI is set by Westminster and applies UK-wide. At this band, employee Class 1 NI is 8% up to £50,270, 2% above10.