For 2026/27, Scotland has income tax rates of 19%, 20%, 21%, 42%,45% and 48%. Those paying 19% are treated in the same way as 20% taxpayers – but may need to take extra care that they have paid enough tax to cover the Gift Aid claim. Those paying 21%, 42%, 45% or 48% can claim extra relief in the same way as those in the rest of the UK.