This calculator lets you see how much tax is due on salaries at the UK tax rate and the Scottish Rate of Income Tax. SPICe briefingSB 14 The Scottish Rate of Income Tax and Additional Rate Taxpayersprovidesan introductionto theScottish Rate of Income Tax. The Scottish Parliament will thence have the power to levy a Scottish rate that will apply equally across these three main tax bands. This briefing looks at income tax revenues in Scotland, the potential implications of introducing a tax border within the UK creating two different tax jurisdictions and the potential responses of taxpayers to changes in SRIT. The Scotland Act which will apply to the ‘non savings’, non dividend income of Scottish taxpayers from 1 April The UK Government will deduct 10 pence in the pound from the basic, higher and additional rates of income tax.