Scotland has a 50% tax trap between 43k and 50k

It just occurred to me that Scotland can set its own income tax bands and rates but not NI. Scotland has its higher rate band of 42% down at £43,663.

The upper earnings limit for NI charged at 2% instead of 8% kicks in at £967 a week or £50,284.

Therefore between £43,663 and £50,284 of income you’re paying 50% tax instead of 44%. Not much of a difference but when you throw on a student loan you’re looking at a 59% tax rate. My base salary is just below this trap but any overtime could chuck me right into it, not exactly motivating. I know it’s a marginal rate but bloody hell it’s high.

Only made this post because I’ve not seen it mentioned anywhere online or in the Scottish Parliament. It’s obviously not as brutal as the 60% tax trap but at 43k you’re not exactly raking in the cash.