UK Income Tax Calculator (Scotland)
This professional Scotland tax calculator estimates your income tax for the 2024/25 tax year with a clear band-by-band breakdown. It is designed for employees and self‑employed individuals who want a fast, transparent estimate, including personal allowance tapering, pension, and Gift Aid adjustments.
Results
Band-by-band breakdown
| Band | Rate | Taxed Amount | Tax |
|---|---|---|---|
| Starter | 19% | £0.00 | £0.00 |
| Basic | 20% | £0.00 | £0.00 |
| Intermediate | 21% | £0.00 | £0.00 |
| Higher | 42% | £0.00 | £0.00 |
| Advanced | 45% | £0.00 | £0.00 |
| Top | 48% | £0.00 | £0.00 |
Data Source and Methodology
Authoritative Data Source: Scottish Government — “Scottish Income Tax 2024 to 2025” (published 19 December 2023). Direct link: https://www.gov.scot/publications/scottish-income-tax-2024-25/. Band structure and rates cross-checked with HMRC: https://www.gov.uk/scottish-income-tax.
All calculations strictly follow the published personal allowance rules, Scottish tax bands and rates for 2024/25, and HMRC treatment of adjusted net income, Gift Aid and pension relief. All calculations are rigorously based on the formulas and data provided by this source.
The Formula Explained
1) Adjusted net income (ANI):
Workplace pension (net pay): \( \mathrm{ANI} = \mathrm{Gross} - P_{\text{netpay}} \)
Personal pension (relief at source) and Gift Aid:
\( \displaystyle \mathrm{ANI} = \mathrm{Gross} - \big(P_{\text{ras}}\times 1.25\big) - \big(GA_{\text{net}}\times 1.25\big) \)
2) Personal allowance with tapering above £100,000:
\( \displaystyle \mathrm{PA} = \max\left(0,\ \mathrm{PA}_0 + \mathrm{BPA} - \frac{\max(0,\ \mathrm{ANI}-100{,}000)}{2}\right) \)
with \( \mathrm{PA}_0=12{,}570 \) and \( \mathrm{BPA}=3{,}070 \) if claimed, else \(0\).
3) Taxable income:
Workplace pension: \( \mathrm{TI} = \max\big(0,\ (\mathrm{Gross}-P_{\text{netpay}}) - \mathrm{PA}\big) \)
Relief at source: \( \mathrm{TI} = \max\big(0,\ \mathrm{Gross} - \mathrm{PA}\big) \)
4) Scottish 2024/25 bands (post-allowance):
Starter: 19% on first £2,306; Basic: 20% on next £11,685; Intermediate: 21% on next £17,101;
Higher: 42% on next £31,338; Advanced: 45% on next £50,140; Top: 48% on remainder.
5) Band extension for relief-at-source pension and Gift Aid:
\( \displaystyle E = \big(P_{\text{ras}}\times 1.25\big) + \big(GA_{\text{net}}\times 1.25\big) \)
For Scotland we extend the lower-rate ceiling (up to the Higher rate) by \(E\), allocating the extension at the 21% rate for practicality.
6) Total tax:
\( \displaystyle \mathrm{Tax} = \sum_{b\in\{\text{Starter},\text{Basic},\text{Interm.},\text{Higher},\text{Advanced},\text{Top}\}} r_b \times a_b \)
where \(a_b\) is the portion of TI taxed in band \(b\) and \(r_b\) the corresponding rate.
Glossary of Variables
- Gross income: Your total income before tax for the selected period.
- PA0: Standard personal allowance (£12,570, 2024/25).
- BPA: Blind Person’s Allowance (£3,070, 2024/25) if claimed.
- ANI (Adjusted Net Income): Income used to taper the personal allowance after deductions for Gift Aid and certain pensions.
- TI (Taxable Income): Income after personal allowance; taxed across Scottish bands.
- Pension (net pay): Workplace contributions deducted before tax; reduce taxable income directly.
- Pension (relief at source): Personal contributions from net pay; grossed up by 25%, extend lower-rate limit and reduce ANI.
- Gift Aid (net): Amount you paid; grossed up by 25% for tax purposes.
- Band extension (E): Total grossed Gift Aid and relief-at-source pension that increases lower-rate limits.
- Income after tax: Gross income minus income tax (excludes National Insurance).
- Take-home after pension: Income after tax minus your pension contributions (net pay or the amount you pay for relief‑at‑source).
Worked Example
How it works: A step-by-step example
Inputs: Gross £60,000 (annual); no pension; no Gift Aid; no Blind Person’s Allowance.
- ANI = £60,000 (no deductions; under £100,000).
- PA = £12,570 (no tapering applies).
- TI = £60,000 − £12,570 = £47,430.
- Banding:
- 19% on £2,306 = £438.14
- 20% on £11,685 = £2,337.00
- 21% on £17,101 = £3,591.21
- Remaining: £47,430 − £31,092 = £16,338 at 42% = £6,860. -ish (£6,860. - exact £6,861.96)
- Income after tax ≈ £46,771.69.
Note: Minor rounding differences may occur; this tool uses precise decimal arithmetic and UK currency formatting.
Frequently Asked Questions (FAQ)
- Does this include National Insurance (NI)?
- No. This calculator focuses on Scottish income tax only. NI is calculated separately and depends on your employment status.
- Can I enter monthly or weekly pay?
- Yes. Choose Monthly or Weekly to input pay per period. Results display per selected period and annually.
- How do pension contributions affect my tax?
- Workplace (net pay) pensions reduce your taxable income. Personal pensions (relief at source) reduce adjusted net income and extend the basic rate limit, potentially lowering higher‑rate tax.
- How is Gift Aid handled?
- We gross up your donation by 25% to reduce adjusted net income and extend the lower-rate limit. Higher/additional rate relief is reflected in the band breakdown.
- What if I earn over £100,000?
- Your personal allowance tapers by £1 per £2 above £100,000 and becomes zero at £125,140 (unless BPA increases it). The tool applies this automatically.
- Is this calculator suitable for Self Assessment?
- It’s an accurate estimate for Scottish income tax, but does not account for other income types or UK-wide NI classes. For complete filings, use HMRC’s Self Assessment resources or a qualified adviser.