Scotland) 11,000 32,000 43,000 150,000 2017-18rUK 11,500 33,500 45,000 150,000 Scotland 11,500 31,500 43,000 150,000 2018-19rUK 11,850 34,500 46,350 150,000 Scotland 11,850 TBA/rates may be differentIn 2017-18 the UK Government increased the higher rate threshold by 4.7%.