On this page
In short
- S prefix: Scottish income tax rates and bands apply. C prefix: Welsh rates, currently the same as England.
- Your code follows where you live, not where you work.
- Scotland has six bands including a 19% starter rate and a 42% higher rate from £43,663.
- Expense relief is worth more at Scotland's higher intermediate and higher rates.
Scottish rates 2026 to 2027
| Band | Income | Rate |
|---|---|---|
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
Welsh rates
The Welsh Government sets 10p of each band. It has kept them level with England, so C codes currently tax the same as L codes.
What it means for your claim
Relief is given at your marginal rate. A Scottish nurse in the intermediate band gets 21% of her expenses back, a Scottish support worker earning under £16,537 in 2026 to 2027 gets 19%. National Insurance and the Personal Allowance are UK-wide.
Worked example
A Scottish care worker with £1,300 of mileage relief a year in the intermediate band: £273 back a year rather than £260 in England.
Questions
I moved from England to Scotland mid-year.
Where you lived longest in the UK during the tax year decides which rates apply to the whole year. Tell HMRC your new address.
My code has no S but I live in Scotland.
HMRC may have an old address. Update it; you may have under or overpaid.
This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.
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