[Income tax: rates and liability (2024-25)](https://library.croneri.co.uk/cch_uk/etc/4500)

1. [UK main rates](https://library.croneri.co.uk/cch_uk/etc/4510)

1.1. Basic rate

1.1.1. On income up to basic rate limit: £37,700

1.1.2. 20%

1.2. Higher rate

1.2.1. On income up to higher rate limit: £125,140

1.2.2. 40%

1.3. Additional rate

1.3.1. On income above higher rate limit

1.3.2. 45%

2. [Scottish income tax rates](https://library.croneri.co.uk/cch_uk/etc/4540)

2.1. Apply to non-savings, non-dividend income of 'Scottish taxpayers'

2.2. Rates and bands set by Scottish Government

2.3. Scottish starter rate

2.3.1. 19%

2.4. Scottish basic rate

2.4.1. 20%

2.5. Scottish intermediate rate

2.5.1. 21%

2.6. Scottish higher rate

2.6.1. 42%

2.7. Scottish advanced rate

2.7.1. 45%

2.8. Scottish top rate

2.8.1. 48%

3. [Welsh income tax rates](https://library.croneri.co.uk/cch_uk/etc/4545)

3.1. Apply to non-savings, non-dividend income

3.2. 24-25 rates same as for England and Northern Ireland

4. [Taxable order of income](https://library.croneri.co.uk/cch_uk/etc/4535)

4.1. Rules to determine at what rate types of income are charged

4.2. 1st: non-savings income

4.3. 2nd: savings income

4.4. 3rd: dividend income

5. [Savings income](https://library.croneri.co.uk/cch_uk/etc/4515)

5.1. Starting rate

5.1.1. 0%

5.1.1.1. on savings income up to £5,000

5.1.1.2. only to extent non-savings income < £5,000

5.2. Savings allowance

5.2.1. 0%

5.2.1.1. on first £1,000 of savings income for basic rate taxpayers

5.2.1.2. on first £500 of savings income for higher rate taxpayers

5.3. Basic rate

5.3.1. 20%

5.4. Higher rate

5.4.1. 40%

5.5. Additional rate

5.5.1. 45%

6. [Dividend income](https://library.croneri.co.uk/cch_uk/etc/4525)

6.1. Nil rate (dividend allowance £1,000)

6.1.1. 0%

6.2. Ordinary rate (to basic rate limit)

6.2.1. 8.75%

6.3. Upper rate (to higher rate limit)

6.3.1. 33.75%

6.4. Additional rate (over higher rate limit)

6.4.1. 39.35%

7. [Trusts](https://library.croneri.co.uk/cch_uk/etc/4530)

7.1. Trust rate

7.1.1. 45%

7.2. Dividend trusts rate

7.2.1. 39.35%