Scottish starter rate (19%)
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
The Scottish Starter rate band applies 19% to income between £12,570 – £16,537 in 2026/2714. The 19% Starter rate is unique to Scotland. It saves a Scottish taxpayer around £39 versus rUK at the band ceiling, the only point in the schedule where Scots pay less than 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 19% 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.