Table 9: Income tax and NICs, 2018-19 Up to 8,4538,453 to 11,85011,850 to 13,85013,851 to 24,00024,001 to 44,27344,274 to 46,35046,351 to 100,000Scotland: income tax0%0%19%20%21%41%41%rUK: income tax0%0%20%20%20%20%40%NICs0%12%12%12%12%12%2%Scotland : income tax + NICs0%12%31%32%33%53%43%rUK: income tax + NICs0%12%32%32%32%32%42%When NICs are taken into account, those earning between £11,850 and £13,850 in Scotland have a lower tax rate than rUK.