Table 3: Proposed Scottish tax bands and thresholds, 2020-21BandsBand nameRate (%)Over £12,500* - £14,585Starter19Over £14,585 - £25,158Basic20Over £25,158 - £43,430Intermediate21Over £43,430 - £150,000**Higher41Above £150,000**Top46* Assumes individuals are in receipt of the standard UK personal allowance (assumed to remain at £12,500 in 2020-21)
** Those ...