CDF IMAGES

Image 1 of 1
Less

DSC_6858.jpg

Add to Cart

Edinburgh, UK. 4 March 2020.
Pictured: (left) Kate Forbes MSP - Cabinet Minister for Finance; (right), Ben MacPherson MSP - Minister for Public Finance and Migration.

Scottish Government Debate: Scottish Rate Resolution

Scenes inside the debating chamber of the Scottish Parliament. Credit: Colin D Fisher/CDFIMAGES.COM Scottish Rate Resolution
That the Parliament agrees that, for the purposes of section 11A of the Income Tax Act 2007 (which provides for income tax to be charged at Scottish rates on certain non-savings and non-dividend income of a Scottish taxpayer), the Scottish rates and limits for the tax year 2020-21 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,085, 
(b) the Scottish basic rate is 20%, charged on income above £2,085 and up to a limit of £12,658, 
(c) an intermediate rate of 21%, charged on income above £12,658 and up to a limit of £30,930, 
(d) a higher rate of 41%, charged on income above £30,930 and up to a limit of £150,000, and   
(e) a top rate of 46%, charged on income above £150,000.

Copyright
©Colin D Fisher. Copyright is owned by Colin D Fisher.
Image Size
4100x6160 / 5.0MB
Keywords
Contained in galleries
Kate Forbes, Scottish Rate Resolution, Scottish Parliament, Edinburgh, 4 March 2020
Edinburgh, UK. 4 March 2020. <br /> Pictured: (left) Kate Forbes MSP - Cabinet Minister for Finance; (right), Ben MacPherson MSP - Minister for Public Finance and Migration.<br /> <br /> Scottish Government Debate: Scottish Rate Resolution<br /> <br /> Scenes inside the debating chamber of the Scottish Parliament. Credit: Colin D Fisher/CDFIMAGES.COM Scottish Rate Resolution<br /> That the Parliament agrees that, for the purposes of section 11A of the Income Tax Act 2007 (which provides for income tax to be charged at Scottish rates on certain non-savings and non-dividend income of a Scottish taxpayer), the Scottish rates and limits for the tax year 2020-21 are as follows—<br /> (a) a starter rate of 19%, charged on income up to a limit of £2,085, <br /> (b) the Scottish basic rate is 20%, charged on income above £2,085 and up to a limit of £12,658, <br /> (c) an intermediate rate of 21%, charged on income above £12,658 and up to a limit of £30,930, <br /> (d) a higher rate of 41%, charged on income above £30,930 and up to a limit of £150,000, and   <br /> (e) a top rate of 46%, charged on income above £150,000.