There are also very steep marginal tax rates for those earning between £100,000 and £125,140 due to the tapering of the personal allowance (which is withdrawn at a rate of £1 for every £2 earned above £100,000). In Scotland, with the new advanced rate, taxpayers face a marginal rate of 69.5% (including NICs) on earnings in the range £100,000-£125,140.