Scottish higher rate (42%)
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
The Scottish Higher rate band applies 42% to income between £43,662 – £75,000 in 2026/2714. Scotland's 42% Higher rate starts at £43,662, well below rUK's £50,270 threshold. The gap is the single biggest cause of higher Scottish tax at middle incomes.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 42% 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.