1
Q
Who is eligible for Scottish taxpayers?
A
- Individuals who live in Scotland and live there for part of tax year
- Spend more days in tax year in Scotland than anywhere else in UK (no other connection in the UK)
2
Q
How do you calculate Scottish taxpayers tax liability
A
- (£2,049 x 19%) +
- (£10,395 x 20%) +
- (£18,486 x 21%) +
- (£119,070 x 41%) =
*if rates have not been increased by gift aid donations or pension contributions
3
Q
What happens if your income exceeds £125,000
A
You don’t get any personal allowances
4
Q
What do you calculate when calculating the Scottish taxpayers tax liability
A
Non-savings
