{
  "$comment": "Scottish income tax 2025-26 for uk-payroll@1 (non-savings, non-dividend income of Scottish taxpayers). Bands are widths of TAXABLE income above the allowance as used by HMRC PAYE (PAYE tax table routines Appendix B); gov.uk/scottish-income-tax publishes the same bands as gross income assuming the standard £12,570 Personal Allowance. Everything else (PA, NI, student loans) comes from national.json.",
  "country": "uk",
  "jurisdiction": "uk-sct",
  "taxYear": "2025-26",
  "period": { "start": "2025-04-06", "end": "2026-04-05", "tz": "Europe/London" },
  "status": "provisional",
  "verification": { "by": ["MoneyOtter uk engine agent (automated transcription; second reviewer pending)"], "fixtures": 11, "officialFixtures": 5 },
  "engine": "uk-payroll@1",
  "currency": "GBP",
  "revision": 1,
  "params": {
    "incomeTax": {
      "bands": [
        { "upTo": "2827", "rate": "0.19" },
        { "upTo": "14921", "rate": "0.20" },
        { "upTo": "31092", "rate": "0.21" },
        { "upTo": "62430", "rate": "0.42" },
        { "upTo": "125140", "rate": "0.45" },
        { "upTo": null, "rate": "0.48" }
      ],
      "bandNames": ["starter", "basic", "intermediate", "higher", "advanced", "top"],
      "basicBandIndex": 1,
      "reliefAtSourceExtendsFromBand": 1,
      "marriageAllowanceRecipientMaxBand": 2,
      "maxRate": "0.5"
    }
  },
  "rounding": { "unit": "0.01", "mode": "down", "stage": "perLine" },
  "knownCliffs": [],
  "notModelled": ["Scottish taxpayer status is taken from the region selector or an S tax-code prefix; the residence test is not evaluated"],
  "sources": [
    { "field": "period", "url": "https://www.gov.uk/scottish-income-tax", "title": "Scottish Income Tax 2025 to 2026 tax year", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "title": "PAYE Scotland 2025-26: starter 19% up to £2,827; basic 20% £2,828–£14,921; intermediate 21% £14,922–£31,092; higher 42% £31,093–£62,430; advanced 45% £62,431–£125,140; top 48% above £125,140", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax", "url": "https://assets.publishing.service.gov.uk/media/698c9824bd090be481c2879a/PAYErout-v24-0.odt", "title": "PAYE tax table routines v24.0 Appendix B 2025/2026: Scottish bandwidths 2,827 / 12,094 / 16,171 / 31,338 / 62,710; rates 19/20/21/42/45/48%; G1 pointer 2; Maxrate 50%", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax.bands", "url": "https://www.gov.uk/scottish-income-tax", "title": "Scottish rates 2025 to 2026 with the standard Personal Allowance: £12,571–£15,397 19%; £15,398–£27,491 20%; £27,492–£43,662 21%; £43,663–£75,000 42%; £75,001–£125,140 45%; over £125,140 48%", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax.reliefAtSourceExtendsFromBand", "url": "https://www.legislation.gov.uk/ukpga/2004/12/section/192", "title": "FA 2004 s192(4A): the Scottish basic rate limit and any other Scottish rate limit above it are increased by the amount of the contribution", "retrieved": "2026-10-07" },
    { "field": "params.incomeTax.marriageAllowanceRecipientMaxBand", "url": "https://www.gov.uk/marriage-allowance", "title": "In Scotland the recipient's income must be between £12,571 and £43,662 (no higher than the intermediate rate)", "retrieved": "2026-10-07" },
    { "field": "rounding", "url": "https://assets.publishing.service.gov.uk/media/698c9824bd090be481c2879a/PAYErout-v24-0.odt", "title": "PAYE tax table routines v24.0: tax rounded down to the nearest 1p", "retrieved": "2026-10-07" }
  ]
}