Section 11A — Finance Act 2014: Income charged at the Scottish basic, higher and additional rates

Income charged at the Scottish basic, higher and additional rates 11A 1 Income tax is charged at the Scottish basic rate on the income of a Scottish taxpayer which—

a is non-savings income, and b would otherwise be charged at the basic rate.

2 Income tax is charged at the Scottish higher rate on the income of a Scottish taxpayer which—

a is non-savings income, and b would otherwise be charged at the higher rate.

3 Income tax is charged at the Scottish additional rate on the income of a Scottish taxpayer which—

a is non-savings income, and b would otherwise be charged at the additional rate.

4 For the purposes of this section, “ non-savings income ” means income which is not savings income.

5 This section is subject to— section 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and any provisions of the Income Tax Acts (apart from section 10) which provide for income of an individual to be charged at different rates of income tax in some circumstances.

6 Section 16 has effect for determining the extent to which the non-savings income of a Scottish taxpayer would otherwise be charged at the basic, higher or additional rate.