Part 2

Basic provisions
Chapter 2

Rates at which income tax is charged

The rates

The ... basic rate, higher rate and additional rate
6
1
The main rates at which income tax is charged are—
a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the basic rate, ...
c
the higher rate, and
d
the additional rate.
2
The ... basic rate , higher rate and additional rate for a tax year are the rates determined as such by Parliament for the tax year.
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—
a
section 7 (starting rate for savings),
b
section 8 (dividend ordinary rate, dividend upper rate and dividend additional rate), and
c
section 9 (trust rate and dividend trust rate).
Words in s. 6 heading omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(5)
S. 6(1)(a) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(2)
Words in s. 6(2) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(3)
S. 6(3)(a) substituted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by Finance Act 2008 (c. 9), s. 5(4)
Words in s. 6 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(3)
Word in s. 6(1)(b) omitted (with effect in accordance with s. 6(6) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 6(2)
S. 6(1)(d) and preceding word inserted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(2)
Words in s. 6(3)(b) substituted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(3)
Words in s. 6(2) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(2)
S. 6(2A)-(2C) inserted (1.7.2012) (with effect in accordance with s. 26(8) of the amending Act) by Scotland Act 2012 (c. 11), ss. 26(2), 44(2)(3)(a)