Part 2Basic provisions

Chapter 2Rates at which income tax is charged

The rates

6The F1... basic rateF2, higher rate and additional rate

(1)

The main rates at which income tax is charged are—

F3(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

the basic rate, F4...

(c)

the higher rateF5, and

(d)

the additional rate.

(2)

The F6... basic rateF7 , higher rate and additional rate for a tax year are the rates determined as such by Parliament for the tax year.

F8(2A)

Subsection (2) does not apply to the non-savings income of a Scottish taxpayer.

(2B)

The basic rate, higher rate and additional rate for a tax year on the non-savings income of a Scottish taxpayer is to be found as follows.

  • Step 1 Take the basic rate, higher rate or additional rate determined as such under subsection (2).

  • Step 2 Deduct 10 percentage points.

  • Step 3 Add the Scottish rate (if any) set by the Scottish Parliament for that year.

(2C)

Chapter 2 of Part 4A of the Scotland Act 1998 makes provision about the meaning of “Scottish taxpayer” and the setting of the Scottish rate.

(3)

For other rates at which income tax is charged see—

F9(a)

section 7 (starting rate for savings),

(b)

section 8 (dividend ordinary rateF10, dividend upper rate and dividend additional rate), and

(c)

section 9 (trust rate and dividend trust rate).