Table 4: Scottish income tax policy, 2019-20BandBand nameRate (%)Over £12,500* - £14,549Starter19Over £14,549 - £24,944Basic20Over £24,944 - £43,430Intermediate21Over £43,430 - £150,000** Higher41Above £150,000** Top46*Assumes individuals are in receipt of the Standard UK Personal Allowance.