Note: Income ranges assume the individual receives the standard personal allowance. Taxpayers classified according to the highest band in which they have non-savings, non-dividend income: some will have savings or dividend income in a higher band. The number of adults classified as having income below the personal allowance is calculated as the difference between the total number of taxpayers and the total adult (i.e. aged 16+) population of Scotland; the classification is not strictly accurate as the adult population and the taxpayer population can differ for reasons other than having income below the level of the personal allowance.
*Most recent year for which data were available.
Source: Number of taxpayers from table 2 of https://www.gov.uk/government/statistics/scottish-income-tax-outturn-statistics-2021-to-2022. Total adult population from National Records of Scotland, https://www.nrscotland.gov.uk/statistics-and-data/statistics/statistics-by-theme/population/population-estimates/mid-year-population-estimates/mid-2021.