Question reference: S5W-21956
- Asked by: Tom Arthur, MSP for Renfrewshire South, Scottish National Party
- Date lodged: 8 March 2019
-
Current status: Answered by Derek Mackay on 19 March 2019
Question
To ask the Scottish Government what information it has on what income tax will be paid by employees on the UK median wage in (a) Scotland and (b) the rest of the UK in (i) 2018-19 and (ii) 2019-20.
Answer
The Annual Survey of Hours and Earnings data from the ONS provides
median gross annual pay for 2018. Median gross annual pay in the UK
is £24,006. From this we can calculate the following tax liabilities,
assuming the individual in question is in receipt of the standard UK
Personal Allowance and is not in receipt of any other reliefs and
exemptions.
Tax due
2018-19 2019-20
Scotland £2,411.20 £2,280.71
Rest of the UK £2,431.20 £2,301.20
Difference -£20.00 -£20.49
This shows that someone earning median pay in Scotland will pay less tax in both 2018-19
and 2019-20 than someone earning median pay and living elsewhere in the UK.
ASHE data is available here: https://www.ons.gov.uk/releases/analysesbasedonannual
surveyofhoursandearningsprovisional2018andrevised2017 .