{
 "id": "scotland_income_tax_bands",
 "name": "Scottish income tax bands and rates",
 "category": "tax",
 "value": "Starter 19% \u00a312,571\u2013\u00a316,537 \u00b7 Basic 20% to \u00a329,526 \u00b7 Intermediate 21% to \u00a343,662 \u00b7 Higher 42% to \u00a375,000 \u00b7 Advanced 45% to \u00a3125,140 \u00b7 Top 48% above",
 "unit": "rates / bands",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/scottish-income-tax",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Applies to non-savings, non-dividend income. Starter/basic tops uprated ~7.4%; higher/advanced/top thresholds frozen. Personal Allowance \u00a312,570 as rUK.",
 "history": [
  "Starter to \u00a315,397, Basic to \u00a327,491 from 2025-04-06",
  "Advanced band introduced 2024-04-06"
 ]
}