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AB Tax 2018

Scotland Tax Tables 2018 - Tax Rates and Thresholds in Scotland

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This page contains the tax table information used for the calculation of tax and payroll deductions in Scotland in 2018, looking for alternate UK tax tables? Find them here: England Tax Tables, Northern Ireland Tax Tables and Wales Tax Tables. These tax tables are used for the tax and payroll calculators published on iCalculator™ AB, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Scotland or would like to add to or suggest amendments to the information herein then please contact us.

Scotland Personal Income Tax Tables in 2018

The Income tax rates and personal allowances in Scotland are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Scotland Tax Calculator 2018.

Scotland provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Scotland in 2018:

Scotland Standard Deduction in 2018
Residence StatusStandard Deduction
Resident£ 11,850.00
Non-resident£ 11,850.00
Scotland Residents Income Tax Tables in 2018
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
19%Income from £ 0.000.00to £ 2,000.00
20%Income from £ 2,000.01 to £ 12,150.00
21%Income from £ 12,150.01 to £ 31,580.00
41%Income from £ 31,580.01 to £ 150,000.00
46%Income from £ 150,000.01 and above
Scotland Non-residents Income Tax Tables in 2018
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
19%Income from £ 0.000.00to £ 2,000.00
20%Income from £ 2,000.01 to £ 12,150.00
21%Income from £ 12,150.01 to £ 31,580.00
41%Income from £ 31,580.01 to £ 150,000.00
46%Income from £ 150,000.01 and above

Scotland Social Security Rates in 2018

Scotland National Insurance Category Letters and Meaning (Associated Employee Group) in 2018
Category LetterEmployee Group
AAll employees apart from those in groups
BMarried women and widows entitled to pay reduced NI
CEmployees who are over the State Pension age
FAll employees who work in freeports, apart from those in groups I, L and S in this table
HApprentice under 25
IMarried women and widows who work in freeports and are entitled to pay reduced NI
JEmployees who can defer National Insurance because they’re already paying it in another job
LEmployees who work in freeports and can defer NI because they’re already paying it in another job
MEmployees under 21
SEmployees who work in freeports and are over the State Pension Age
VEmployees who are working in their first job since leaving the armed forces (veterans)
ZEmployees under 21 who can defer National Insurance because they’re already paying it in another job
XEmployees who do not have to pay NI, including those who live abroad in certain countries such as in the EU.
Scotland Social Security in 2018: Rates for Employers and Employees
National Insurance Category A
All employees apart from those in groups
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%13.8%13.8%
Primary Threshold (PT)12%13.8%25.8%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category B
Married women and widows entitled to pay reduced NI
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%13.8%13.8%
Primary Threshold (PT)5.85%13.8%19.65%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category C
Employees who are over the State Pension age
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%13.8%13.8%
Primary Threshold (PT)0%13.8%13.8%
Upper earnings limit0%13.8%13.8%
Company Pension3%2%5%
National Insurance Category F
All employees who work in freeports, apart from those in groups I, L and S in this table
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%0%0%
Primary Threshold (PT)12%13.8%25.8%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category H
Apprentice under 25
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%0%0%
Primary Threshold (PT)12%0%12%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category I
Married women and widows who work in freeports and are entitled to pay reduced NI
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%0%0%
Primary Threshold (PT)5.85%13.8%19.65%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category J
Employees who can defer National Insurance because they’re already paying it in another job
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%13.8%13.8%
Primary Threshold (PT)2%13.8%15.8%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category L
Employees who work in freeports and can defer NI because they’re already paying it in another job
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%0%0%
Primary Threshold (PT)2%13.8%15.8%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category M
Employees under 21
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%0%0%
Primary Threshold (PT)12%0%12%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category S
Employees who work in freeports and are over the State Pension Age
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%0%0%
Primary Threshold (PT)0%13.8%13.8%
Upper earnings limit0%13.8%13.8%
Company Pension3%2%5%
National Insurance Category V
Employees who are working in their first job since leaving the armed forces (veterans)
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%0%0%
Primary Threshold (PT)12%0%12%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category Z
Employees under 21 who can defer National Insurance because they’re already paying it in another job
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%0%0%
Primary Threshold (PT)2%0%2%
Upper earnings limit2%13.8%15.8%
Company Pension3%2%5%
National Insurance Category X
Employees who do not have to pay NI, including those who live abroad in certain countries such as in the EU.
Contribution Threshold NameEmployeeEmployerTotal
National Insurance Lower Earnings Limit (LEL)0%0%0%
Secondary Threshold (ST)0%0%0%
Primary Threshold (PT)0%0%0%
Upper earnings limit0%0%0%
Company Pension5%3%8%
Scotland Social Security in 2018: Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min. EarningsMax. ContributionMin. EarningsMax. Contribution
National Insurance Lower Earnings Limit (LEL)£ 6,032.00£ 8,424.00£ 6,032.00£ 8,424.00
Secondary Threshold (ST)£ 8,424.00£ 8,424.00£ 8,424.00£ 8,424.00
Primary Threshold (PT)£ 8,424.00£ 46,350.00£ 8,424.00£ 46,350.00
Upper earnings limit£ 46,350.00n/a£ 46,350.00n/a
Company Pensionn/an/an/an/a

Note: The Company Pension contributions are not mandatory and technically not part of the Social Security package offered by the UK Government. The rates are included here as the push by the UK government to encourage all tax payers to take up the company pension scheme to top up their State Pension when they retire. All UK companies are now required by law to provide a company pension scheme and employees benefit by receiving an additional percentage of their salary into their pension fund (and thereby increasing their salary package). Employees in Scotland can contribute up to £ 40,000.00 per annum tax free in 2018 thereby reducing the individual tax burden.

Scotland VAT Rates in 2018

VAT rates for Scotland are reviewed annually, you can use the VAT Calculator to calculate VAT due in Scotland or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Scotland VAT Rates
VAT RateVAT Description
0%Zero Rated
5%Reduced Rate
20%Standard Rate

Historic Tax Tables supported for Scotland

The following tax tables are supported by iCalculator™ AB as part of the suite of free tax tools we provide for Scotland.