Scottish tax bands those earning over £43,663 already pay more income tax at 41 per cent rate than high earners in England who enter a 40 per cent tax band on earnings over £50,270 a year.
As well as paying more tax under the different rate, Scottish high earners also continue paying NICs at 12p in the pound on their higher earnings up to the £50,270 mark where NICs fall back to 2p in the pound.Because National Insurance is a tax reserved to Westminster and does not recognise the separate Scottish tax bands there is no adjustment for high rate taxpayers in Scotland to get the lower NIC rate until their earnings hit the £50,000 mark.As a result those earning over £43,000-a-year will end up paying more in NICs than those in England because.
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