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Tax Rates 2019/20

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For 2019 to 2020 the basic Personal Allowance will be £12,500 per year.

Scottish Income Tax rates  

This table shows the Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,500 and your main residence is in Scotland. You do not get a Personal Allowance if you earn over £125,000.

Band

Taxable Income

Tax Rate

Personal Allowance *

Up to £12,500

0%

Starter Rate

£12,501 to £14,549

19%

Basic Rate

£14,550 to £24,944

20%

Intermediate Rate

£24,945 to £43,430

21%

Higher Rate

£43,431 to £150,000

41%

Top Rate

Over £150,000

46%


* Assumes person in receipt of the Standard UK Personal Allowance

Further information on Scottish Income Tax and fact sheet can be found on the Gov.uk website: www.gov.uk/scottish-income-tax


UK Income Tax rates  

This table shows the tax rates you pay in each band if you have a standard Personal Allowance of £12,500 and your main residence is in England, Wales or Northern Ireland. You do not get a Personal Allowance if you earn over £125,000.

   

Band

Taxable Income

Tax Rate

Personal Allowance

Up to £12,500

0%

Basic Rate

£12,501 to £50,000

20%

Higher Rate

£50,001 to £150,000

40%

Additional Rate

Over £150,000

45%

Further information on income Tax rates and Personal Allowances can be found on the Gov.uk website: www.gov.uk/income-tax-rates

If you have an enquiry regarding your personal tax please contact HMRC on 0300 200 3300.

 

Information for Employers

Tax thresholds, rates and codes

The amount of Income Tax you deduct from your employees depends on their tax code and how much of their taxable income is above their Personal Allowance.

PAYE England, Wales & NI tax rates and thresholds

2019 to 2020

Employee Personal Allowance

£240 per week

£1,042 per month

£12,500 per year

UK basic tax rate

20% on annual earnings above the PAYE tax threshold and up to £37,500

UK higher tax rate

40% on annual earnings from £37,501 to £150,000

UK additional tax rate

45% on annual earnings above £150,000


PAYE Scottish tax rates and thresholds

2019 to 2020

Employee personal allowance

£240 per week

£1,042 per month

£12,500 per year

Scottish starter tax rate

19% on annual earnings above the PAYE tax threshold and up to £2,049

Scottish basic tax rate

20% on annual earnings from £2,050 to £12,444

Scottish intermediate tax rate

21% on annual earnings from £12,445 to £30,930

Scottish higher tax rate

41% on annual earnings from £30,931 to £150,000

Scottish top tax rate

46% on annual earnings above £150,000


 

Emergency tax codes

1250L W1

1250L M1

1250L X

Please note: Tax Codes will be prefixed with "S" if your main residence is Scotland, or prefixed with a "C" if your main residence is in Wales.

Further information can be found on the Gov.UK website: www.gov.uk/guidance/rates-and-thresholds-for-employers-2019-to-2020


 

 

Scottish Teachers’ Pension Scheme - Late Change to Employer Contribution Increase

Monday, 18 March 2019 15:16

Following the latest scheme valuation, the employer contribution rate for the Scottish Teachers' pension scheme was set to increase from the current rate of 17.2% to 22.4% from 1 April 2019.  The revised rate of 22.4% was scheduled to cover the period 1 April 2019 to 31 March 2023.

A key reason for the increase was the UK Government's decision to reduce the discount rate used in the valuation of unfunded public service pension schemes. In making that change, the UK Government agreed to provide funding to help schemes meet these additional costs although the amount of that funding has still to be confirmed.

The change in implementation date to 1 September 2019 is because of the way the additional HM Treasury funding for 2019-20, once confirmed, will be provided.  This mirrors the corresponding changes in England and Wales.  An SPPA circular has been issued to employers confirming the new position.

This change applies only to the Scottish Teachers' pension scheme. Increases due to employer contributions for the NHS, Police and Firefighter schemes will still be implemented as planned from 1 April 2019

 

EU Exit

Monday, 18 March 2019 11:26

There remains uncertainty about the UK withdrawl from the European Union. While clarity around how and if this will happen is still needed, we understand you may have questions or concerns around how EU exit will affect you. The mygov.scot website provides information about the UK's possible exit from the European Union and how it may affect people and businesses in Scotland. Please continue to check back as this page is updated with information and any advice we can provide.

 

Website Project: Latest update

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As you may or may not be aware the SPPA is currently developing a new web site.

We have been working in conjunction with an Edinburgh based design company (The Gate) to develop the new site. The planned launch date of the new site is 10 June 2019, and will cover all of our existing schemes. 

We are undertaking some User Acceptance Testing (UAT) and will have internal stakeholders and external stakeholders currently looking at the usability of the new site. If you are a member of one of the schemes that we administer you are more than welcome to assist in this process. If you think you would be interested in taking part please contact us at This e-mail address is being protected from spambots. You need JavaScript enabled to view it

 

Pensions Increase 2019

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Public service pensions in payment, together with those that are deferred for payment at a future date, are indexed annually based on the annual change in the Consumer Price Index (CPI) measured as at the previous September. In the 12 months to September 2018, CPI was 2.4%. As a result, an increase of 2.4% is to be applied from 08 April 2019 for pensions in payment and deferred pensions. The UK Government expects to lay the Pensions Increase (Review) Order 2019 in March.

 

Public Service Pensions – Court of Appeal Case Valuations

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Wednesday, 30 January 2019 16:34

We note the UK Government's announcement that, in the light of the recent Court of Appeal judgment, it has paused the cost cap valuations for public service pension schemes. We note also its decision to proceed with increases to employer contribution rates. We continue to press the UK Government to meet the full cost implications of the contribution rate change and we will keep in close touch with them to ensure that the interests of members and employers in the Scottish public sector are fully represented.

• In the meantime, there is no change to current member contribution rates or benefit accrual.

• SPPA will continue to administer pension schemes in line with the existing regulations.

• SPPA will work closely with scheme advisory boards and member and employer representatives to ensure all stakeholders are kept up to date.

 

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