Table 7: Proposed Scottish tax bands and thresholds, 2026-27BandTaxable incomeRateStarter rate£12,571* - £16,53719%Basic rate£16,538 - £29,52620%Intermediate rate£29,527 - £43,66221%Higher rate£43,663 - £75,00042%Advanced rate**£75,001 - £125,14045%Top rate**Over £125,14048%* Assumes individuals are in receipt of the standard UK personal allowance (£12,570 ...