6AThe Scottish basic, higher and additional rates

1

The Scottish basic rate, the Scottish higher rate and the Scottish additional rate for a tax year are calculated as follows.

• Step 1

  Take the basic rate, higher rate or additional rate.

• Step 2

  Deduct 10 percentage points.

• Step 3

  Add the Scottish rate (if any) set by the Scottish Parliament for that year.

2

For provision about the setting of the Scottish rate, see Chapter 2 of Part 4A of the Scotland Act 1998.