Comparing Income Tax between Scotland and England

Alistair McMillan - 31 January 2024

I read recently that a man famed for his truthfulness, and deep concern for people in poverty, claimed that Scotland is the "the high tax capital of the United Kingdom" and that could be causing more children to grow up in poverty. I wanted to see how much truth there is to that. So I threw this together.

Drag the Pre-Tax Income slider left and right to see how it affects the amount of income tax you would pay in Scotland and England.

Assuming I got my code/calculations correct, if you earn less than about £28 thousand then you pay less tax in Scotland. Above that you pay more. Given that the median income in Scotland is £26,900, that means more than half of the people in Scotland pay less tax than they would if they lived in England.

Pre-Tax Income: £

Income Tax in Scotland

TAX BAND NET PAY (£) TAX (£) RATE NOTE
Personal Allowance* 0.00 0% Up to £12,570
Starter Rate 0.00 0.00 19% Up to £14,732
Basic Rate 0.00 0.00 20% Up to £25,688
Intermediate Rate 0.00 0.00 21% Up to £43,662
Higher Rate 0.00 0.00 42% Up to £125,140
Top Rate 0.00 0.00 47% Over £125,140
TOTALS 0.00 0.00

Income Tax in England

TAX BAND NET PAY (£) TAX (£) RATE NOTE
Personal Allowance* 0.00 0% Up to £12,570
Basic Rate 0.00 0.00 20% Up to £50,278
Higher Rate 0.00 0.00 40% Up to £125,140
Additional Rate 0.00 0.00 45% Over £125,140
TOTALS 0.00 0.00
* You do not get a Personal Allowance if you earn over £125,140. For each £2 you earn over £100,000, you're personal allowance drops by £1.

Sources