Table 3: Proposed Scottish tax rates and bands, 2021-22BandsBand nameRate (%)Over £12,570 * - £14,667Starter19Over £14,667- £25,296Basic20Over £25,296- £43,662Intermediate21Over £43,662- £150,000**Higher41Above £150,000**Top46*Assumes individuals are in receipt of the standard UK personal allowance (£12,570 in 2021-22)
**Those earning more than £100,000 wil...