Scottish Rate Resolution
S5M-24225: That the Parliament agrees that, for the purposes of section 11A of the Income Tax Act 2007 (which provides for income tax to be charged at Scottish rates on certain non-savings and non-dividend income of a Scottish taxpayer), the Scottish rates and limits for the tax year 2021-22 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,097,
(b) the Scottish basic rate is 20%, charged on income above £2,097
and up to a limit of £12,726,
(c) an intermediate rate of 21%, charged on income above £12,726
and up to a limit of £31,092,
(d) a higher rate of 41%, charged on income above £31,092 and up
to a limit of £150,000, and
(e) a top rate of 46%, charged on income above £150,000.