Current status: Answered by Shona Robison on 3 December 2024
To ask the Scottish Government how many people in Scotland who are above state pension age pay the (a) starter, (b) basic, (c) intermediate, (d) higher, (e) advanced and (f) top rate of Scottish income tax.
Information on the number of Scottish Income Tax payers by age and band are only available from the Survey of Personal Incomes and the latest data is for 2021-22. Table 1 provides the number of taxpayers of State Pension age by band in Scotland.
Given this data is for 2021-22 it does not include estimates of those who are of State Pension age paying the Advanced Rate. Forecasts of the number of taxpayers over State Pension age by band are not available.
Table 1: Taxpayers above State Pension Age by Band
Band (2021-22) | Number of Taxpayers of State Pension Age |
Starter Rate | 94,000 |
Basic Rate | 274,000 |
Intermediate Rate | 148,000 |
Higher rate | 42,000 |
Top Rate | 1,000 |