Following the announcement of new income tax rates for Scottish taxpayers for 2018/19, the government is looking at ways of addressing the issue of the tax relief due on Scottish taxpayers' pension contributions. Tax relief on pension contributions is a complex matter and depends on the marginal tax rate of the individual concerned and whether or not the contributions are being paid with relief at source or under net pay arrangements. The following link details how relief will be given for 2018/19. If you would like help in this complex area please contact us. The income tax rates for Scottish taxpayers on income other than savings and dividend income are now expected to be as follows: Scottish Bands (£) Band name Scottish Rate (%) 0 - 2,000 Starter 19 2,001 - 12,150 Basic 20 12,151 - 31,580 Intermediate 21 31,581 - 150,000 Higher 41 Over 150,000 Top 46 Scottish taxpayers are entitled to the same personal allowance as individuals in the rest of the UK which for 2018/19 is £11,850. The allowance is reduced by £1 for every £2 of adjusted net income in excess of £100,000. The bands and allowances are detailed in the P9X. Internet links: GOV.UK pensions newsletter P9X 2018