Table 6: Proposed Scottish Tax Bands and Thresholds, 2021-22BandsBand NameRate (%)Over £12,570* - £14,732Starter19Over £14,732 - £25,668Basic20Over £25,668 - £43,662Intermediate21Over £43,662 - £150,000**Higher41Above £150,000Top46Scottish Budget 2022-23*Assumes individuals are in receipt of the standard UK personal allowance (£12,570 in 2022-23) ** Those e...