Scotland Tax Tables 2020 - Tax Rates and Thresholds in Scotland
This page contains the tax table information used for the calculation of tax and payroll deductions in Scotland in 2020, 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.
2020 Tax Tables [Quick Links]
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Scotland Personal Income Tax Tables in 2020
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 2020.
Scotland provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Scotland in 2020:
Scotland Standard Deduction in 2020| Residence Status | Standard Deduction |
|---|
| Resident | £ 12,500.00 |
| Non-resident | £ 12,500.00 |
Scotland Residents Income Tax Tables in 2020
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 19% | Income from £ 0.000.00 | to | £ 2,085.00 |
| 20% | Income from £ 2,085.01 | to | £ 12,658.00 |
| 21% | Income from £ 12,658.01 | to | £ 30,930.00 |
| 41% | Income from £ 30,930.01 | to | £ 150,000.00 |
| 46% | Income from £ 150,000.01 | | and above |
Scotland Non-residents Income Tax Tables in 2020
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 19% | Income from £ 0.000.00 | to | £ 2,085.00 |
| 20% | Income from £ 2,085.01 | to | £ 12,658.00 |
| 21% | Income from £ 12,658.01 | to | £ 30,930.00 |
| 41% | Income from £ 30,930.01 | to | £ 150,000.00 |
| 46% | Income from £ 150,000.01 | | and above |
Scotland Social Security Rates in 2020
Scotland National Insurance Category Letters and Meaning (Associated Employee Group) in 2020| Category Letter | Employee Group |
|---|
| A | All employees apart from those in groups |
| B | Married women and widows entitled to pay reduced NI |
| C | Employees who are over the State Pension age |
| F | All employees who work in freeports, apart from those in groups I, L and S in this table |
| H | Apprentice under 25 |
| I | Married women and widows who work in freeports and are entitled to pay reduced NI |
| J | Employees who can defer National Insurance because they’re already paying it in another job |
| L | Employees who work in freeports and can defer NI because they’re already paying it in another job |
| M | Employees under 21 |
| S | Employees who work in freeports and are over the State Pension Age |
| V | Employees who are working in their first job since leaving the armed forces (veterans) |
| Z | Employees under 21 who can defer National Insurance because they’re already paying it in another job |
| X | Employees who do not have to pay NI, including those who live abroad in certain countries such as in the EU. |
Scotland Social Security in 2020: Rates for Employers and Employees| National Insurance Category A |
|---|
| All employees apart from those in groups |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| 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 limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category B |
|---|
| Married women and widows entitled to pay reduced NI |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| 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 limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category C |
|---|
| Employees who are over the State Pension age |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| 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 limit | 0% | 13.8% | 13.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category F |
|---|
| All employees who work in freeports, apart from those in groups I, L and S in this table |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| 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 limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category H |
|---|
| Apprentice under 25 |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 12% | 0% | 12% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category I |
|---|
| Married women and widows who work in freeports and are entitled to pay reduced NI |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| 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 limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category J |
|---|
| Employees who can defer National Insurance because they’re already paying it in another job |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| 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 limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category L |
|---|
| Employees who work in freeports and can defer NI because they’re already paying it in another job |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| 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 limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category M |
|---|
| Employees under 21 |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 12% | 0% | 12% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category S |
|---|
| Employees who work in freeports and are over the State Pension Age |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| 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 limit | 0% | 13.8% | 13.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category V |
|---|
| Employees who are working in their first job since leaving the armed forces (veterans) |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 12% | 0% | 12% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category Z |
|---|
| Employees under 21 who can defer National Insurance because they’re already paying it in another job |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 2% | 0% | 2% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| 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 Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 0% | 0% | 0% |
| Upper earnings limit | 0% | 0% | 0% |
| Company Pension | 5% | 3% | 8% |
Scotland Social Security in 2020: Earnings Thresholds for Employers and Employees| Social security category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| National Insurance Lower Earnings Limit (LEL) | £ 6,240.00 | £ 8,788.00 | £ 6,240.00 | £ 8,788.00 |
| Secondary Threshold (ST) | £ 8,788.00 | £ 9,500.00 | £ 8,788.00 | £ 9,500.00 |
| Primary Threshold (PT) | £ 9,500.00 | £ 50,000.00 | £ 9,500.00 | £ 50,000.00 |
| Upper earnings limit | £ 50,000.00 | n/a | £ 50,000.00 | n/a |
| Company Pension | n/a | n/a | n/a | n/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 £ 60,000.00 per annum tax free in 2020 thereby reducing the individual tax burden.
Scotland VAT Rates in 2020
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 Rate | VAT 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.