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Scottish rate of Income Tax, what it's paid on, who pays it, how to work out which is your main home.

• Current rates

  You pay Scottish Income Tax if you live in Scotland. It’s paid to the…

• Who pays

  You pay Scottish Income Tax if you live in Scotland. You may also pay…

• If you live in more than one home

  You need to know which is your main home if you have one in Scotland and…

• If you move to or from Scotland

  You pay Scottish Income Tax if you move to Scotland and live there for a…

• 2024 to 2025 tax year

  You pay a different rate of tax for income from the tax year 6 April 2024…

Personal Allowance, Income Tax rates, bands and thresholds.

• Current rates and allowances

  How much Income Tax you pay in each tax year depends on: how much of your…

• Previous tax years

  The standard Personal Allowance from 6 April 2024 to 5 April 2025 was…

• Updated: 18 December 2025

This guidance is intended to support billing authorities in administering the 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme.

• Updated: 16 January 2025

Check if you can get a reduction in your business rates bill with business rates relief and find out how to apply.

• Updated: 3 December 2020

This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.

• Updated: 15 December 2023

The new LOA will ensure that our service personnel, and their families, receive a more accurate contribution to additional costs incurred when serving overseas.

• Updated: 17 June 2021

Find out what support is available to help with the cost of living: income and disability benefits, bills and allowances, childcare, housing and travel.

This information sheet tells you about the changes to HMRC’s policy that affect existing cost share groups following recent judgments made by the European Court of Justice.

• Updated: 22 March 2018