Table 5: Scottish income tax policy, 2020-21BandBand 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.