Income Tax
What is Scottish Advanced Rate?
The Scottish Advanced Rate is 45% income tax on earnings between £75,001 and £125,140 for 2026/27. England has no equivalent band — English taxpayers pay 40% Higher Rate on this income. The Advanced Rate is particularly significant in the £100k-£125,140 'trap zone' where it combines with Personal Allowance withdrawal to create an effective 67.5% marginal rate.