More than 11,500 people have signed an online petition calling for Scottish tax rates to be scrapped and restored to the same levels as those administered by the UK Government. It is now entitled to a written response, after passing the 10,000 signature threshold.
There are now six tax bands for people in Scotland, compared to just three in other parts of the UK. Petition creator Sam Grossick argues the additional bands are creating a “widening gap between thresholds” north of the border compared to the rest of the UK, adding this has now created a “more complex and unfair tax system ” in Scotland.
Changes to personal taxation in Scotland announced at last year’s Budget came into force on April 1 and saw the creation of a new tax band of 45p for those on salaries of between £75,000 and £125,140. The top rate of tax – levied on earnings above £125,140 – increased by one penny to 48p.
Previous increases mean all workers in Scotland earning over £28,000 a year pay more than elsewhere in the UK. The ‘Remove powers to vary income tax rates from the Scottish Parliament’ petition has been posted on the petitions-parliament website.
It states: “Repeal the powers on income tax given to the Scottish Parliament as part of the Scotland Act 2012, so that Scottish rates of income tax can be aligned back to those set by the UK Government.
“The Scottish Government is creating a widening gap between tax thresholds in Scotland compared to the rest of the UK. We believe this has created a more complex and unfair tax system, and create an increasing divide between the UK nations.”
At 100,000 signatures the petition would be considered by the Petitions Committee for debate in Parliament. You can view it online here.
Scottish income tax thresholds
The table below shows the 2024/25 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,570. You do not get a Personal Allowance if you earn over £125,140.
2024/25 |
Taxable Income |
Scottish Tax Rate |
Personal Allowance |
Up to £12,570 |
0% |
Starter rate |
£12,571 to £14,876 |
19% |
Basic rate |
£14,877 to £26,561 |
20% |
Intermediate rate |
£26,562 to £43,662 |
21% |
Higher rate |
£43,663 to £75,000 |
42% |
Advanced rate |
£75,001 to £125,140 |
45% |
Top rate |
over £125,140 |
48% |
Tax thresholds in England and Wales 2024/25
2024/25 | Taxable Income | UK Tax Rat e |
Personal Allowance |
Up to £12,570 |
0% |
Basic Rate |
£12,571 to £50,270 |
20% |
Higher Rate | £50,271 to £125,140 | 40% |
Additional Rate | Over £125,140 | 45% |
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