Official Statistics

Scottish Income Tax Outturn Statistics: 2023 to 2024

Annual release of statistics relating to Income Tax from Scottish taxpayers' NSND Income Tax. Also includes comparable figures for those in the rest of the UK.

• From: HM Revenue & Customs
• Published: 10 July 2025

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Scottish Income Tax Outturn Statistics — 2023 to 2024

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Scottish Income Tax Statistical Tables — 2023 to 2024

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Scottish Income Tax — Background Quality Report

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Details

Contact details

Enquiries about these statistics should be directed to the statistician who is responsible for this publication:

Statistical contact: N Duncan and L Green

personaltax.statistics@hmrc.gov.uk

Knowledge, Analysis and Intelligence
HM Revenue and Customs
100 Parliament Street
LONDON
SW1A 2BQ

Any media enquiries should be directed to the HMRC Press Office contacts listed on the front page of this release.

Media contact: HMRC Press Office, news.desk@hmrc.gov.uk

The aim of these statistics is to provide users with information of interest in relation to non-savings non-dividends (NSND) Income Tax for Scottish taxpayers.

The Scottish Income Tax (SIT) outturn in HMRC’s Annual Report and Accounts determines the Scottish Government’s Income Tax revenues while the equivalent outturn for Income Tax on NSND for Rest of UK (rUK) taxpayers in these statistics is used by HM Treasury to determine the Scottish Government’s Block Grant.

Published 10 July 2025