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Posted Thu, 01 Jun 2023 08:30:39 GMT by Lisa
Hello Can you confirm that the personal savings allowance in Scotland is £1000 up to an income of £43,362? Then £500 after that. Bit confusing as Scotland has the intermediate band. To calculate this is it salary, minus pension contributions and childcare vouchers? Also can you assist with Childcare Vouchers - you can claim up to £243 per month if you are a basic rate taxpayer or £124 per month if you are a higher rate taxpayer. How does that calculate in Scotland with the intermediate and higher rate different to England.
Posted Fri, 02 Jun 2023 15:37:05 GMT by HMRC Admin 10 Response
Hi
You are correct, it would be £1000 up to the Higher rate Threshold:
Income Tax in Scotland
We can't advise regarding childcare vouchers.
Thankyou.
Posted Tue, 23 Apr 2024 14:33:31 GMT by Robert Ghad
According to HMRC Admin 32 (see https://community.hmrc.gov.uk/customerforums/pt/0ed75e2a-7467-ee11-a81c-0022480003c7) "The personal savings allowance and tax on interest are based on the UK reate bands." which, as far as I know, means the personal savings allowance of £1000 up to a total income of £50,270 and not the Scottish £43,362 you have mentioned. Not sure why HMRC Admin 10 agrees with your figure!

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