Table 9: Marginal NSND income tax rates in the UK and Scotland (including employee's National insurance contributions) Income (£) Up to 8,160 5,892 to 11,500 11,500 to 43,000 43,000 to 45,000 45,000 to 100,000 Scotland just income tax0%0%20%40%40%rUK just income tax0%0%20%20%40%0%12%12%12%2%Scotland including NICs0%12%32%52%42%rUK including NICs0%12%32%32%42%In Scotland, employees with incomes between £43,000 and £45,000 have an effective tax rate of 52% at the level of income when NSND income tax and employee NICs are counted together - while in rUK the rate is 32% for comparable...