Question reference: S5W-35554
- Date lodged: 26 February 2021
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Current status: Answered by Kate Forbes on 8 March 2021
Question
To ask the Scottish Government what information it has regarding the amount paid in income tax paid by people earning the UK median wage in each of the last two years, and how this compares with the rest of the UK.
Answer
According to the Annual Survey of Hours and Earnings (ASHE), median gross annual pay for all workers, both full- and part-time, in the UK was £25,780 in 2020. From this we can calculate the following tax liabilities, assuming the individual in question is in receipt of the standard UK Personal Allowance and is not in receipt of any other reliefs and exemptions.
Tax Due | ||
2019-20 | 2020-21 | |
Scotland | £2,643.85 | £2,641.37 |
rUK | £2,656.00 | £2,656.00 |
Difference | £12.15 | £14.63 |
This shows that taxpayers earning the UK’s median pay will pay less tax in Scotland in both 2019-20 and 2020-21 than they would do elsewhere in the UK.