Week 1

Question 1

Who is eligible for Scottish taxpayers?

Answer 1

• 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)

Question 2

How do you calculate Scottish taxpayers tax liability

Answer 2

1. (£2,049 x 19%) +
2. (£10,395 x 20%) +
3. (£18,486 x 21%) +
4. (£119,070 x 41%) =

*if rates have not been increased by gift aid donations or pension contributions

Question 3

What happens if your income exceeds £125,000

Answer 3

You don’t get any personal allowances

Question 4

What do you calculate when calculating the Scottish taxpayers tax liability

Answer 4

Non-savings