Table 8: Differences between Scottish and rUK income tax liabilities, 2026-27Annual earningsScottish Government proposals income tax payable 2026-27Difference compared with 2025-26Difference compared with rUK£20,000£1,446-£11-£40£25,000£2,446-£11-£40£30,000£3,451-£32-£35£35,000£4,501-£32£15£40,000£5,551-£32£65£45,000£6,882-£32£396£50,000£8,982-£32£1,496£55,000£11,082-£32£1,650£60,000£13,182-£32£1,750£65,000£15,282-£32£1,850£70,000£17,382-£32£1,950£75,000£19,482-£32£2,050£80,000£21,732-£32£2,300£85,000£23,982-£32£2,550£90,000£26,232-£32£2,800£95,000£28,482-£32£3,050£100,000£30,732-£32£3,300£150,000£59,634-£32£5,931Note that Scottish income tax only applies to non-savings non-dividend (NSND) income.
The 2024...