Scottish intermediate rate (21%)
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
The Scottish Intermediate rate band applies 21% to income between £29,526 – £43,662 in 2026/2714. Scotland has a 21% band between basic and higher; rUK has no equivalent. At £40,000, a Scot pays around £65 more income tax than in the rest of the UK.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 21% 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.