{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-11A",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-11A.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/11A",
  "kind": "section",
  "number": "11A",
  "heading": "Income charged at Scottish rates",
  "text": "(1A) Income tax is charged at Scottish rates on the non-savings income of a Scottish taxpayer.\n(4) For the purposes of this section, “non-savings income” means income which is not savings income.\n(5) This section is subject to—\nsection 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and\nany provisions of the Income Tax Acts (apart from section 10) which provide for income of an individual to be charged at different rates of income tax in some circumstances.\n(6) Section 16 has effect for determining which part of a Scottish taxpayer’s income consists of savings income.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 11A inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 11A(1A) substituted for s. 11A(1)-(3) (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(8)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 11A(6) substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(9)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 11A heading substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(4)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/11A",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}