[
{
"region": "rest-of-uk",
"band": 1,
"name": "basic",
"basisPoints": 2000,
"upTo": 37700,
"basicRate": true,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 basic rate, taxable pay (after allowance) up to 37700"
},
{
"region": "rest-of-uk",
"band": 2,
"name": "higher",
"basisPoints": 4000,
"upTo": 125140,
"basicRate": false,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 higher rate, taxable pay (after allowance) up to 125140"
},
{
"region": "rest-of-uk",
"band": 3,
"name": "additional",
"basisPoints": 4500,
"upTo": null,
"basicRate": false,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 additional rate, taxable pay (after allowance) above the band below"
},
{
"region": "scotland",
"band": 1,
"name": "starter",
"basisPoints": 1900,
"upTo": 2162,
"basicRate": false,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 starter rate, taxable pay (after allowance) up to 2162"
},
{
"region": "scotland",
"band": 2,
"name": "basic",
"basisPoints": 2000,
"upTo": 13118,
"basicRate": true,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 basic rate, taxable pay (after allowance) up to 13118"
},
{
"region": "scotland",
"band": 3,
"name": "intermediate",
"basisPoints": 2100,
"upTo": 31092,
"basicRate": false,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 intermediate rate, taxable pay (after allowance) up to 31092"
},
{
"region": "scotland",
"band": 4,
"name": "higher",
"basisPoints": 4200,
"upTo": 125140,
"basicRate": false,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 higher rate, taxable pay (after allowance) up to 125140"
},
{
"region": "scotland",
"band": 5,
"name": "top",
"basisPoints": 4700,
"upTo": null,
"basicRate": false,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 top rate, taxable pay (after allowance) above the band below"
},
{
"region": "wales",
"band": 1,
"name": "basic",
"basisPoints": 2000,
"upTo": 37700,
"basicRate": true,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 basic rate, taxable pay (after allowance) up to 37700"
},
{
"region": "wales",
"band": 2,
"name": "higher",
"basisPoints": 4000,
"upTo": 125140,
"basicRate": false,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 higher rate, taxable pay (after allowance) up to 125140"
},
{
"region": "wales",
"band": 3,
"name": "additional",
"basisPoints": 4500,
"upTo": null,
"basicRate": false,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "2023-24 additional rate, taxable pay (after allowance) above the band below"
},
{
"region": "rest-of-uk",
"band": 1,
"name": "basic",
"basisPoints": 2000,
"upTo": 37700,
"basicRate": true,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 basic rate, taxable pay (after allowance) up to 37700"
},
{
"region": "rest-of-uk",
"band": 2,
"name": "higher",
"basisPoints": 4000,
"upTo": 125140,
"basicRate": false,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 higher rate, taxable pay (after allowance) up to 125140"
},
{
"region": "rest-of-uk",
"band": 3,
"name": "additional",
"basisPoints": 4500,
"upTo": null,
"basicRate": false,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 additional rate, taxable pay (after allowance) above the band below"
},
{
"region": "scotland",
"band": 1,
"name": "starter",
"basisPoints": 1900,
"upTo": 2306,
"basicRate": false,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 starter rate, taxable pay (after allowance) up to 2306"
},
{
"region": "scotland",
"band": 2,
"name": "basic",
"basisPoints": 2000,
"upTo": 13991,
"basicRate": true,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 basic rate, taxable pay (after allowance) up to 13991"
},
{
"region": "scotland",
"band": 3,
"name": "intermediate",
"basisPoints": 2100,
"upTo": 31092,
"basicRate": false,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 intermediate rate, taxable pay (after allowance) up to 31092"
},
{
"region": "scotland",
"band": 4,
"name": "higher",
"basisPoints": 4200,
"upTo": 62430,
"basicRate": false,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 higher rate, taxable pay (after allowance) up to 62430"
},
{
"region": "scotland",
"band": 5,
"name": "advanced",
"basisPoints": 4500,
"upTo": 125140,
"basicRate": false,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 advanced rate, taxable pay (after allowance) up to 125140"
},
{
"region": "scotland",
"band": 6,
"name": "top",
"basisPoints": 4800,
"upTo": null,
"basicRate": false,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 top rate, taxable pay (after allowance) above the band below"
},
{
"region": "wales",
"band": 1,
"name": "basic",
"basisPoints": 2000,
"upTo": 37700,
"basicRate": true,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 basic rate, taxable pay (after allowance) up to 37700"
},
{
"region": "wales",
"band": 2,
"name": "higher",
"basisPoints": 4000,
"upTo": 125140,
"basicRate": false,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 higher rate, taxable pay (after allowance) up to 125140"
},
{
"region": "wales",
"band": 3,
"name": "additional",
"basisPoints": 4500,
"upTo": null,
"basicRate": false,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "2024-25 additional rate, taxable pay (after allowance) above the band below"
},
{
"region": "rest-of-uk",
"band": 1,
"name": "basic",
"basisPoints": 2000,
"upTo": 37700,
"basicRate": true,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 basic rate, taxable pay (after allowance) up to 37700"
},
{
"region": "rest-of-uk",
"band": 2,
"name": "higher",
"basisPoints": 4000,
"upTo": 125140,
"basicRate": false,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 higher rate, taxable pay (after allowance) up to 125140"
},
{
"region": "rest-of-uk",
"band": 3,
"name": "additional",
"basisPoints": 4500,
"upTo": null,
"basicRate": false,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 additional rate, taxable pay (after allowance) above the band below"
},
{
"region": "scotland",
"band": 1,
"name": "starter",
"basisPoints": 1900,
"upTo": 2827,
"basicRate": false,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 starter rate, taxable pay (after allowance) up to 2827"
},
{
"region": "scotland",
"band": 2,
"name": "basic",
"basisPoints": 2000,
"upTo": 14921,
"basicRate": true,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 basic rate, taxable pay (after allowance) up to 14921"
},
{
"region": "scotland",
"band": 3,
"name": "intermediate",
"basisPoints": 2100,
"upTo": 31092,
"basicRate": false,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 intermediate rate, taxable pay (after allowance) up to 31092"
},
{
"region": "scotland",
"band": 4,
"name": "higher",
"basisPoints": 4200,
"upTo": 62430,
"basicRate": false,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 higher rate, taxable pay (after allowance) up to 62430"
},
{
"region": "scotland",
"band": 5,
"name": "advanced",
"basisPoints": 4500,
"upTo": 125140,
"basicRate": false,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 advanced rate, taxable pay (after allowance) up to 125140"
},
{
"region": "scotland",
"band": 6,
"name": "top",
"basisPoints": 4800,
"upTo": null,
"basicRate": false,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 top rate, taxable pay (after allowance) above the band below"
},
{
"region": "wales",
"band": 1,
"name": "basic",
"basisPoints": 2000,
"upTo": 37700,
"basicRate": true,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 basic rate, taxable pay (after allowance) up to 37700"
},
{
"region": "wales",
"band": 2,
"name": "higher",
"basisPoints": 4000,
"upTo": 125140,
"basicRate": false,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 higher rate, taxable pay (after allowance) up to 125140"
},
{
"region": "wales",
"band": 3,
"name": "additional",
"basisPoints": 4500,
"upTo": null,
"basicRate": false,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "2025-26 additional rate, taxable pay (after allowance) above the band below"
},
{
"region": "rest-of-uk",
"band": 1,
"name": "basic",
"basisPoints": 2000,
"upTo": 37700,
"basicRate": true,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 basic rate, taxable pay (after allowance) up to 37700"
},
{
"region": "rest-of-uk",
"band": 2,
"name": "higher",
"basisPoints": 4000,
"upTo": 125140,
"basicRate": false,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 higher rate, taxable pay (after allowance) up to 125140"
},
{
"region": "rest-of-uk",
"band": 3,
"name": "additional",
"basisPoints": 4500,
"upTo": null,
"basicRate": false,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 additional rate, taxable pay (after allowance) above the band below"
},
{
"region": "scotland",
"band": 1,
"name": "starter",
"basisPoints": 1900,
"upTo": 3967,
"basicRate": false,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 starter rate, taxable pay (after allowance) up to 3967"
},
{
"region": "scotland",
"band": 2,
"name": "basic",
"basisPoints": 2000,
"upTo": 16956,
"basicRate": true,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 basic rate, taxable pay (after allowance) up to 16956"
},
{
"region": "scotland",
"band": 3,
"name": "intermediate",
"basisPoints": 2100,
"upTo": 31092,
"basicRate": false,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 intermediate rate, taxable pay (after allowance) up to 31092"
},
{
"region": "scotland",
"band": 4,
"name": "higher",
"basisPoints": 4200,
"upTo": 62430,
"basicRate": false,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 higher rate, taxable pay (after allowance) up to 62430"
},
{
"region": "scotland",
"band": 5,
"name": "advanced",
"basisPoints": 4500,
"upTo": 125140,
"basicRate": false,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 advanced rate, taxable pay (after allowance) up to 125140"
},
{
"region": "scotland",
"band": 6,
"name": "top",
"basisPoints": 4800,
"upTo": null,
"basicRate": false,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 top rate, taxable pay (after allowance) above the band below"
},
{
"region": "wales",
"band": 1,
"name": "basic",
"basisPoints": 2000,
"upTo": 37700,
"basicRate": true,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 basic rate, taxable pay (after allowance) up to 37700"
},
{
"region": "wales",
"band": 2,
"name": "higher",
"basisPoints": 4000,
"upTo": 125140,
"basicRate": false,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 higher rate, taxable pay (after allowance) up to 125140"
},
{
"region": "wales",
"band": 3,
"name": "additional",
"basisPoints": 4500,
"upTo": null,
"basicRate": false,
"validFrom": "2026-04-06",
"validTo": null,
"note": "2026-27 additional rate, taxable pay (after allowance) above the band below"
}
]