Since April 2017 Scottish taxpayers have hit the 40% tax bracket for earnings over £43,000, whilst for the rest of us the threshold has been £45,000. This can be seen on the "View effect on net pay" stage of our tax calculator where there is a button to identify users as Scottish.

Now that the latest budget has been agreed, there is new set of rates and thresholds applicable to Scottish taxpayers from 1st April 2018 and these will be added to the Comcar tools in the next few days.

New Scottish income tax bands

  • 19% rate: on income between £11,850 and £13,850
  • 20% rate: on income between £13,850 and £24,000
  • 21% rate: on income between £24,000 and £43,430
  • 41% rate: on income between £43,430 and £150,000
  • 46% rate: on income over £150,000


The car benefit is treated as income.