Scottish Income Tax
for Police Officers
Scotland has six income tax bands and the 42% rate starts lower than the 40% rate in England. Here is what that means for Police Scotland pay, at every rank and pay point, after the 13.7% pension comes off first: take-home, overtime, allowances, tax codes and how to check your payslip.
Independent information, not advice · Sources checked 23 October 2026 · Scotland unless stated
If you live in Scotland you pay Scottish income tax: 19%, 20%, 21%, 42%, 45% and 48% bands in 2026/27, with the 42% rate on taxable pay above £43,662. Your 13.7% pension comes off before tax, so a full-time officer only reaches 42% at about £50,594 gross (constable point 9). A new constable takes home about £2,026 a month and a top-scale constable £3,020. National Insurance is the same as in the rest of the UK.
Scottish income tax bands 2026/27
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | £0 to £12,570 | 0% |
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
These are bands of taxable income. For police officers, taxable income is pay after the pension contribution. GOV.UK adds that you do not get a Personal Allowance at all on income over £125,140. Scottish rates apply to wages, pensions and most other taxable income; savings interest and dividends are taxed at the same rates as the rest of the UK.
The Police Scotland salary calculator runs every figure on this page for your own rank, pay point, hours, overtime and Islands Allowance. It uses the same tax engine as the tables below, so the numbers match.
What changed from 2025/26
For 2026/27 the starter and basic band limits went up and the higher limits stayed where they were. The 42% higher rate still starts at £43,663 of taxable income, so the change is small for officers.
| Band | Rate | 2025/26 | 2026/27 | Change |
|---|---|---|---|---|
| Personal Allowance | 0% | £0 to £12,570 | £0 to £12,570 | Upper limit unchanged |
| Starter | 19% | £12,571 to £15,397 | £12,571 to £16,537 | Upper limit up £1,140 |
| Basic | 20% | £15,398 to £27,491 | £16,538 to £29,526 | Upper limit up £2,035 |
| Intermediate | 21% | £27,492 to £43,662 | £29,527 to £43,662 | Upper limit unchanged |
| Higher | 42% | £43,663 to £75,000 | £43,663 to £75,000 | Upper limit unchanged |
| Advanced | 45% | £75,001 to £125,140 | £75,001 to £125,140 | Upper limit unchanged |
| Top | 48% | Over £125,140 | Over £125,140 | Upper limit unchanged |
Because more income now falls in the 19% and 20% bands, anyone with taxable income above the old basic limit saves a little. For the same taxable pay, the 2026/27 bands cost this much less than the 2025/26 bands would have:
| Officer | Gross | Taxable after pension | 2025/26 bands | 2026/27 bands | Saving a year |
|---|---|---|---|---|---|
| Constable, on commencing | £34,001 | £29,343 | £3,344.82 | £3,314.90 | £29.92 |
| Constable, point 2 | £39,988 | £34,510 | £4,429.85 | £4,398.10 | £31.75 |
| Constable, point 4 | £43,683 | £37,698 | £5,099.49 | £5,067.74 | £31.75 |
| Constable, point 6 | £46,321 | £39,975 | £5,577.57 | £5,545.82 | £31.75 |
| Constable, point 8 | £48,940 | £42,235 | £6,052.22 | £6,020.47 | £31.75 |
| Constable, point 10 | £52,873 | £45,629 | £7,178.15 | £7,146.40 | £31.75 |
| Constable, point 11 | £54,597 | £47,117 | £7,803.03 | £7,771.28 | £31.75 |
| Sergeant, point 1 | £56,455 | £48,721 | £8,476.48 | £8,444.73 | £31.75 |
| Sergeant, point 2 | £57,637 | £49,741 | £8,904.91 | £8,873.16 | £31.75 |
| Sergeant, point 3 | £59,312 | £51,186 | £9,512.03 | £9,480.28 | £31.75 |
| Sergeant, point 4 | £61,036 | £52,674 | £10,136.91 | £10,105.16 | £31.75 |
The saving stops growing at the 42% threshold, so it is the same £31.75 a year for everyone with taxable pay above £43,662. Your actual tax bill went up in 2026/27 because the 3.5% pay rise moved more of your pay into the higher bands: see the pay rise tracker for what each rise is worth after tax.
Who pays Scottish income tax
Scottish income tax depends on where you live, not where you work (GOV.UK). If you live in Scotland you pay it on your wages and pension and your tax code starts with S. National Insurance is not devolved and is the same everywhere in the UK.
| Situation | Which income tax | What GOV.UK says |
|---|---|---|
| Police Scotland officer living in Scotland | Scottish | You pay Scottish Income Tax if you live in Scotland. |
| Police Scotland officer living in England | Rest of the UK | Scottish rates follow where you live, not your employer. |
| Officer of an English force living in Scotland | Scottish | Same rule: where you live. |
| Homes in Scotland and elsewhere in the UK | Depends on your main home | Usually where you live and spend most of your time; other factors can make a home your main one. |
| Moved to or from Scotland during the tax year | Where you lived longest in that tax year | The rate is backdated to 6 April of the year you moved once HMRC updates it. |
If you have more than one home, GOV.UK says a home can be your main one even if you spend less time there when:
- most of your possessions are there;
- your family lives there, if you are married or in a civil partnership;
- you are registered there for things like your bank account, GP or car insurance;
- you belong to clubs or societies there.
If it is still unclear, count the days you spent in Scotland and elsewhere in the UK in the tax year (6 April to 5 April). A day counts for wherever you were at midnight. If Scotland has more days, you are a Scottish taxpayer for the whole year.
GOV.UK says the main home factors can apply to people who work away, such as lorry drivers, offshore workers and members of the armed forces. In the same way, an officer away on a course or a deployment in England keeps their Scottish main home and stays a Scottish taxpayer; it is your home that counts, not where a particular shift was worked.
If you move to or from Scotland, tell HMRC your new address or you may pay tax at the wrong rate. Officers transferring in or out of Police Scotland should do this as soon as they move house, not when they change force. Our transfers guide covers the rest of the move.
Your tax code
An S at the start of your tax code tells Police Scotland payroll to use Scottish rates. GOV.UK says 1257L is the code used for most people with one job or pension, meaning the standard Personal Allowance, so most Scottish officers should see S1257L.
| Code | What it means |
|---|---|
| S1257L | Scottish rates with the standard £12,570 Personal Allowance |
| S0T | Scottish Personal Allowance used up, or no details provided for a new job |
| SBR | All income from this job taxed at the Scottish basic rate (often a second job) |
| SD0 | All income from this job taxed at the Scottish intermediate rate |
| SD1 | All income from this job taxed at the Scottish higher rate |
| SD2 | All income from this job taxed at the Scottish advanced rate |
| SD3 | All income from this job taxed at the Scottish top rate |
| W1, M1 or X after the code | An emergency code |
You can check your code in your HMRC online account, the HMRC app, on your payslip or on a Tax Code Notice letter. If you have a second job (an approved business interest, for example) it will usually carry a different code from your police pay.
The 13.7% pension comes off first
Police pension contributions are taken under the net pay arrangement: before income tax is worked out. So you pay tax on 86.3% of a full-time salary. That moves several constable pay points down a band, which our old overtime calculator missed (it put a constable on £45,064 in the 42% band; after pension they are in the 21% band).
NI is charged on gross pay, before pension. It is 8% from £12,570 to £50,270 a year and 2% above (UK-wide).
The Scottish scheme charges a flat 13.7% at every salary (SSI 2015/142 reg 160 as amended by SSI 2025/58). England and Wales uses tiers (12.88%, 13.88% and 14.22% from April 2026), so the same salary can have a different taxable figure either side of the border. More on the scheme in Police Scotland pension explained.
| Gross | Scotland rate | Scotland contribution | England and Wales rate | England and Wales contribution | Taxable: Scotland | Taxable: England and Wales |
|---|---|---|---|---|---|---|
| £34,001 | 13.7% | £4,658 | 12.88% | £4,379 | £29,343 | £29,622 |
| £39,988 | 13.7% | £5,478 | 13.88% | £5,550 | £34,510 | £34,438 |
| £45,064 | 13.7% | £6,174 | 13.88% | £6,255 | £38,890 | £38,809 |
| £54,597 | 13.7% | £7,480 | 13.88% | £7,578 | £47,117 | £47,019 |
| £61,036 | 13.7% | £8,362 | 13.88% | £8,472 | £52,674 | £52,564 |
| £74,853 | 13.7% | £10,255 | 13.88% | £10,390 | £64,598 | £64,463 |
| £89,569 | 13.7% | £12,271 | 14.22% | £12,737 | £77,298 | £76,832 |
Above £37,035 a Scottish officer pays slightly less pension than an English officer on the same salary (13.7% against 13.88%), so a little more of their pay is taxable. Below it, they pay more (13.7% against 12.88%). Each scheme also builds a different amount of pension: 1/56.1 of pay a year in Scotland and 1/55.3 in England and Wales.
Worked example: a constable on point 5 (£45,064)
- Gross pay: £45,064 a year (£3,755.33 a month).
- Pension: 13.7% = £6,173.77, taken before tax.
- Taxable pay: £45,064 less £6,174 = £38,890.
- Personal Allowance: the first £12,570 is tax free.
- Tax band by band: see the table below; total £5,318.02.
- National Insurance: 8% on £45,064 less £12,570 = £2,599.52, worked out on gross pay.
- Take-home: £45,064 less pension, tax and NI = £30,972.69 a year, £2,581.06 a month.
| Band | Taxable pay in band | Tax |
|---|---|---|
| Starter (19%) | £3,967 | £753.73 |
| Basic (20%) | £12,989 | £2,597.80 |
| Intermediate (21%) | £9,364 | £1,966.49 |
Out of every £100 of gross pay this officer keeps about £69. Try your own figures in the salary calculator.
Constables: tax and take-home at every pay point
| Pay point | Gross | Pension 13.7% | Taxable | Top band | Tax a year | NI a year | Take-home a month |
|---|---|---|---|---|---|---|---|
| On commencing | £34,001 | £4,658 | £29,343 | Basic (20%) | £3,315 | £1,714 | £2,026.12 |
| Point 1 | £36,995 | £5,068 | £31,927 | Intermediate (21%) | £3,856 | £1,954 | £2,176.42 |
| Point 2 | £39,988 | £5,478 | £34,510 | Intermediate (21%) | £4,398 | £2,193 | £2,326.51 |
| Point 3 | £42,377 | £5,806 | £36,571 | Intermediate (21%) | £4,831 | £2,385 | £2,446.31 |
| Point 4 | £43,683 | £5,985 | £37,698 | Intermediate (21%) | £5,068 | £2,489 | £2,511.80 |
| Point 5 | £45,064 | £6,174 | £38,890 | Intermediate (21%) | £5,318 | £2,600 | £2,581.06 |
| Point 6 | £46,321 | £6,346 | £39,975 | Intermediate (21%) | £5,546 | £2,700 | £2,644.09 |
| Point 7 | £47,440 | £6,499 | £40,941 | Intermediate (21%) | £5,749 | £2,790 | £2,700.21 |
| Point 8 | £48,940 | £6,705 | £42,235 | Intermediate (21%) | £6,020 | £2,910 | £2,775.43 |
| Point 9 | £51,842 | £7,102 | £44,740 | Higher (42%) | £6,773 | £3,047 | £2,909.96 |
| Point 10 | £52,873 | £7,244 | £45,629 | Higher (42%) | £7,146 | £3,068 | £2,951.25 |
| Point 11 | £54,597 | £7,480 | £47,117 | Higher (42%) | £7,771 | £3,103 | £3,020.28 |
Standard Personal Allowance, no student loan, no other income, full time. A new constable tops out in the 20% basic band, points 1 to 8 in the 21% intermediate band and point 9 is the first where part of your pay is taxed at 42%. New constables move to point 1 after one year's service (PNBS Circular 2026/01) and then up a point a year.
What each increment is really worth
Constables move up a pay point each year to point 11 (PNBS Circular 2026/01). Each step is worth less in your pocket than its headline because pension, tax and NI all come off it. The step from point 8 to point 9 crosses into the 42% band (a constable keeps £1,614 of it) and from then on you keep about 48p of each extra pound of basic pay.
| Step | Gross a year | Kept a year | Kept a month | % kept |
|---|---|---|---|---|
| On commencing to point 1 | +£2,994 | +£1,804 | +£150.29 | 60% |
| Point 1 to point 2 | +£2,993 | +£1,801 | +£150.09 | 60% |
| Point 2 to point 3 | +£2,389 | +£1,438 | +£119.80 | 60% |
| Point 3 to point 4 | +£1,306 | +£786 | +£65.49 | 60% |
| Point 4 to point 5 | +£1,381 | +£831 | +£69.25 | 60% |
| Point 5 to point 6 | +£1,257 | +£756 | +£63.04 | 60% |
| Point 6 to point 7 | +£1,119 | +£673 | +£56.12 | 60% |
| Point 7 to point 8 | +£1,500 | +£903 | +£75.22 | 60% |
| Point 8 to point 9 | +£2,902 | +£1,614 | +£134.53 | 56% |
| Point 9 to point 10 | +£1,031 | +£495 | +£41.29 | 48% |
| Point 10 to point 11 | +£1,724 | +£828 | +£69.04 | 48% |
| Constable point 11 to sergeant point 1 | +£1,858 | +£893 | +£74.40 | 48% |
The "kept" figure ignores the pension you build: every step also adds 1/56.1 of the rise to your yearly pension slice. For what a promotion involves in Scotland see promotion in Police Scotland.
Part-time officers: fewer hours can mean a lower band
The PNBS handbook (2.11) sets a part-time constable's hourly rate at annual pay x 6/12520, which is the full-time salary spread over 40 hours a week. So part-time pay is the full-time salary x your hours / 40. Because the 13.7% pension and the tax bands then apply to a smaller figure, dropping hours can move you down a band.
| Officer and weekly hours | Gross a year | Top band | Take-home a month |
|---|---|---|---|
| Constable point 5, 40 hours | £45,064 | Intermediate (21%) | £2,581.06 |
| Constable point 5, 32 hours | £36,051 | Intermediate (21%) | £2,129.09 |
| Constable point 5, 30 hours | £33,798 | Basic (20%) | £2,015.80 |
| Constable point 5, 24 hours | £27,038 | Basic (20%) | £1,671.96 |
| Constable point 5, 20 hours | £22,532 | Basic (20%) | £1,442.73 |
| Sergeant point 4, 40 hours | £61,036 | Higher (42%) | £3,278.13 |
| Sergeant point 4, 32 hours | £48,829 | Intermediate (21%) | £2,769.85 |
| Sergeant point 4, 30 hours | £45,777 | Intermediate (21%) | £2,616.81 |
| Sergeant point 4, 24 hours | £36,622 | Intermediate (21%) | £2,157.69 |
| Sergeant point 4, 20 hours | £30,518 | Basic (20%) | £1,848.95 |
A constable on point 5 earns £21.60 an hour whatever their hours. Flexible working, including part-time and compressed hours, is offered by Police Scotland. Leave entitlements by length of service are in our annual leave guide and family leave in our maternity pay guide.
Sergeant to chief superintendent: every pay point
| Rank and point | Gross | Pension 13.7% | Taxable | Top band | Tax a year | NI a year | Take-home a month |
|---|---|---|---|---|---|---|---|
| Sergeant, point 1 | £56,455 | £7,734 | £48,721 | Higher (42%) | £8,445 | £3,140 | £3,094.69 |
| Sergeant, point 2 | £57,637 | £7,896 | £49,741 | Higher (42%) | £8,873 | £3,163 | £3,142.02 |
| Sergeant, point 3 | £59,312 | £8,126 | £51,186 | Higher (42%) | £9,480 | £3,197 | £3,209.09 |
| Sergeant, point 4 | £61,036 | £8,362 | £52,674 | Higher (42%) | £10,105 | £3,231 | £3,278.13 |
| Inspector, point 1 | £67,491 | £9,246 | £58,245 | Higher (42%) | £12,445 | £3,360 | £3,536.62 |
| Inspector, point 2 | £69,369 | £9,504 | £59,865 | Higher (42%) | £13,126 | £3,398 | £3,611.83 |
| Inspector, point 3 | £71,248 | £9,761 | £61,487 | Higher (42%) | £13,807 | £3,436 | £3,687.07 |
| Inspector, point 4 | £73,130 | £10,019 | £63,111 | Higher (42%) | £14,489 | £3,473 | £3,762.44 |
| Inspector, point 5 | £74,853 | £10,255 | £64,598 | Higher (42%) | £15,113 | £3,508 | £3,831.43 |
| Chief Inspector, point 1 | £76,087 | £10,424 | £65,663 | Higher (42%) | £15,561 | £3,532 | £3,880.85 |
| Chief Inspector, point 2 | £77,638 | £10,636 | £67,002 | Higher (42%) | £16,123 | £3,563 | £3,942.96 |
| Chief Inspector, point 3 | £79,734 | £10,924 | £68,810 | Higher (42%) | £16,882 | £3,605 | £4,026.89 |
| Chief Inspector, point 4 | £80,989 | £11,095 | £69,894 | Higher (42%) | £17,337 | £3,630 | £4,077.15 |
| Superintendent, point 1 | £89,569 | £12,271 | £77,298 | Advanced (45%) | £20,516 | £3,802 | £4,414.99 |
| Superintendent, point 2 | £94,204 | £12,906 | £81,298 | Advanced (45%) | £22,316 | £3,895 | £4,590.60 |
| Superintendent, point 3 | £99,075 | £13,573 | £85,502 | Advanced (45%) | £24,208 | £3,992 | £4,775.15 |
| Superintendent, point 4 | £105,632 | £14,472 | £91,160 | Advanced (45%) | £26,754 | £4,123 | £5,023.58 |
| Chief Superintendent, point 1 | £110,803 | £15,180 | £95,623 | Advanced (45%) | £28,762 | £4,227 | £5,219.49 |
| Chief Superintendent, point 2 | £114,519 | £15,689 | £98,830 | Advanced (45%) | £30,206 | £4,301 | £5,360.28 |
| Chief Superintendent, point 3 | £116,838 | £16,007 | £100,831 | Advanced (45%) | £31,293 | £4,347 | £5,432.56 |
| Chief Superintendent, point 4 | £120,554 | £16,516 | £104,038 | Advanced (45%) | £33,458 | £4,422 | £5,513.22 |
Every sergeant and above pays some 42% tax. From superintendent point 1 part of your pay is in the 45% advanced band and from the top two chief superintendent points the Personal Allowance starts to taper. Detective ranks are paid on the same scales: see DS, DI, DCI and DCS pay. For what each rank does, see Police Scotland ranks in order.
Every rank: Scottish take-home against the same pay in England
This compares the same gross pay taxed the Scottish way (Scottish tax, flat 13.7% pension) and the England and Wales way (UK tax bands, England and Wales tiered pension rates). It isolates the tax and pension rules; it is not a comparison of the two pay scales. For that, see Police Scotland vs England pay.
| Rank and point | Gross a year | Scotland | England and Wales rules | Difference a month |
|---|---|---|---|---|
| Constable (bottom) | £34,001 | £2,026.12 | £2,041.40 | -£15.28 |
| Constable (top) | £54,597 | £3,020.28 | £3,085.55 | -£65.27 |
| Sergeant (bottom) | £56,455 | £3,094.69 | £3,189.13 | -£94.44 |
| Sergeant (top) | £61,036 | £3,278.13 | £3,406.27 | -£128.13 |
| Inspector (bottom) | £67,491 | £3,536.62 | £3,673.46 | -£136.84 |
| Inspector (top) | £74,853 | £3,831.43 | £3,978.20 | -£146.76 |
| Chief Inspector (bottom) | £76,087 | £3,880.85 | £4,029.28 | -£148.43 |
| Chief Inspector (top) | £80,989 | £4,077.15 | £4,218.42 | -£141.27 |
| Superintendent (bottom) | £89,569 | £4,414.99 | £4,572.12 | -£157.12 |
| Superintendent (top) | £105,632 | £5,023.58 | £5,234.29 | -£210.71 |
| Chief Superintendent (bottom) | £110,803 | £5,219.49 | £5,447.45 | -£227.96 |
| Chief Superintendent (top) | £120,554 | £5,513.22 | £5,792.57 | -£279.35 |
At the bottom of the constable scale the two sets of rules give almost the same take-home. From the higher constable points upwards the Scottish 42% band costs more than the English 40% band, which starts much higher.
The same taxable income under both systems
Stripping out pension altogether, this is the income tax on the same taxable income in Scotland and in the rest of the UK in 2026/27. Scottish tax is a little lower up to about £33,494 of taxable income (because of the 19% starter band) and higher above it.
| Taxable income | Scotland | Rest of the UK | Scotland vs rest of the UK |
|---|---|---|---|
| £20,000 | £1,446 | £1,486 | -£40 |
| £25,000 | £2,446 | £2,486 | -£40 |
| £30,000 | £3,451 | £3,486 | -£35 |
| £35,000 | £4,501 | £4,486 | +£15 |
| £40,000 | £5,551 | £5,486 | +£65 |
| £45,000 | £6,882 | £6,486 | +£396 |
| £50,000 | £8,982 | £7,486 | +£1,496 |
| £60,000 | £13,182 | £11,432 | +£1,750 |
| £75,000 | £19,482 | £17,432 | +£2,050 |
| £90,000 | £26,232 | £23,432 | +£2,800 |
Useful if you are weighing a move between forces. Pay scales differ as well, so look at take-home rather than tax alone: our transfers guide covers pay on arrival in Scotland.
The 42% band and the NI limit
The Scottish 42% rate starts at £43,663 of taxable pay, well below the NI upper earnings limit of £50,270. For an officer paying the 13.7% pension, 42% starts at about £50,594 gross, which is already above the NI limit, so the combined top rate is 42% plus 2% NI.
Someone not paying into the pension, or with other taxable income, can pay 42% tax and 8% NI on the same pound: 50p in every £1. Example: a constable on point 7 (£47,440) who had opted out of the pension would have taxable pay of £47,440, already in the 42% band, while their gross is under the NI limit. Each extra £100 would cost £42.00 tax and £8.00 NI, a 50% marginal rate. The same officer in the pension pays 29% on the next £100.
Leaving the pension raises your taxable pay and can push you into the 42% band with 8% NI still due. You also stop building pension at 1/56.1 a year and lose the employer's contribution. Check the pension calculator before deciding anything.
Marginal rates: what you keep from the next £100
Two kinds of extra pay are taxed differently. Overtime has no pension taken from it in our tools, so you pay tax at your top rate plus NI. A rise in basic pay is pensionable: 13.7% goes to the pension first, which also lowers the tax. That money builds pension.
| Officer | Basic pay | Top band on overtime | Tax and NI on overtime | Kept from £100 overtime | Kept from £100 pay rise |
|---|---|---|---|---|---|
| Constable, on commencing | £34,001 | Basic (20%) | 28% | £72.00 | £61.04 |
| Constable, point 1 | £36,995 | Intermediate (21%) | 29% | £71.00 | £60.18 |
| Constable, point 2 | £39,988 | Intermediate (21%) | 29% | £71.00 | £60.18 |
| Constable, point 3 | £42,377 | Intermediate (21%) | 29% | £71.00 | £60.18 |
| Constable, point 4 | £43,683 | Intermediate (21%) | 29% | £71.00 | £60.18 |
| Constable, point 5 | £45,064 | Intermediate (21%) | 29% | £71.00 | £60.18 |
| Constable, point 6 | £46,321 | Intermediate (21%) | 29% | £71.00 | £60.18 |
| Constable, point 7 | £47,440 | Intermediate (21%) | 29% | £71.00 | £60.18 |
| Constable, point 8 | £48,940 | Intermediate (21%) | 29% | £71.00 | £60.18 |
| Constable, point 9 | £51,842 | Higher (42%) | 44% | £56.00 | £48.05 |
| Constable, point 10 | £52,873 | Higher (42%) | 44% | £56.00 | £48.05 |
| Constable, point 11 | £54,597 | Higher (42%) | 44% | £56.00 | £48.05 |
| Sergeant, point 1 | £56,455 | Higher (42%) | 44% | £56.00 | £48.05 |
| Inspector, point 1 | £67,491 | Higher (42%) | 44% | £56.00 | £48.05 |
| Superintendent, point 1 | £89,569 | Advanced (45%) | 47% | £53.00 | £45.47 |
The pay rise column keeps less cash than overtime because 13.7% goes into your pension, but that part is not lost: it buys pension at 1/56.1. See Police Scotland pension explained.
Tax on overtime
Overtime is added to your taxable pay for the year and taxed at your top rate. These figures show £1,000 of overtime on top of a full-time salary.
| Salary | Taxable salary after pension | Top band reached | Tax | NI | You keep |
|---|---|---|---|---|---|
| £34,001 | £29,343 | Intermediate (21%) | £208 | £80 | £712 |
| £45,064 | £38,890 | Intermediate (21%) | £210 | £80 | £710 |
| £51,842 | £44,740 | Higher (42%) | £420 | £20 | £560 |
| £54,597 | £47,117 | Higher (42%) | £420 | £20 | £560 |
| £56,455 | £48,721 | Higher (42%) | £420 | £20 | £560 |
| £61,036 | £52,674 | Higher (42%) | £420 | £20 | £560 |
Two real shifts using the PNBS rules (hourly rate = annual pay x 6/12520, handbook 2.11):
- A constable on point 5 (hourly rate £21.60) is kept on for 4 hours at the end of a tour. Casual overtime is time and a third: £115.18 gross, of which they keep £81.78 after 29% tax and NI.
- The same constable works an 8-hour rest day with 5 days' notice, attending a station. Less than 8 days' notice is double time: £345.54 gross, £245.33 kept.
- A constable on point 11 doing the same rest day earns £418.64 gross and keeps £234.44, because their pay is already in the 42% band.
Rules on notice, minimum hours and travelling time are in our overtime and rest day guide; work out any duty in the Police Scotland overtime calculator.
The annual figures above charge 8% NI on overtime below the £50,270 limit. Payroll actually works NI out each month against a monthly upper limit of £4,189. A constable on point 5 whose month includes £1,000 of overtime goes over that limit, so the NI on the £1,000 that month is £46.02, not £80.00. Income tax under PAYE is worked out cumulatively over the tax year, so it evens out.
How much overtime before you hit 42%
Constables on points 1 to 8 pay 21% on their top slice. Overtime is added on top with no pension taken from it in our tools, so it uses up the room left in the 21% band. Once taxable pay passes £43,662 the extra is taxed at 42%. This is over the whole tax year (PAYE spreads it month by month), with no other taxable income.
| Constable point | Basic pay | Taxable after pension | Room before 42% | Casual overtime hours |
|---|---|---|---|---|
| Point 1 | £36,995 | £31,927 | £11,735 | 496 hours |
| Point 2 | £39,988 | £34,510 | £9,152 | 358 hours |
| Point 3 | £42,377 | £36,571 | £7,091 | 261 hours |
| Point 4 | £43,683 | £37,698 | £5,964 | 213 hours |
| Point 5 | £45,064 | £38,890 | £4,772 | 165 hours |
| Point 6 | £46,321 | £39,975 | £3,687 | 124 hours |
| Point 7 | £47,440 | £40,941 | £2,721 | 89 hours |
| Point 8 | £48,940 | £42,235 | £1,427 | 45 hours |
So a constable on point 8 moves into 42% after about 45 hours of casual overtime in the year; one on point 2 has room for about 358 hours. Allowances that are taxable also use up the room. Run your own year in the overtime calculator.
Tax on the Islands Allowance
The Islands Allowance is taxable pay. Its pensionability is not stated in the PNBS handbook, so these figures take no pension from it: what you keep a year after Scottish tax and NI on top of a full-time salary.
| Rate | A year | Kept: constable point 5 | Kept: sergeant point 4 |
|---|---|---|---|
| Rate 1 | £2,664.42 | £1,892 | £1,492 |
| Rate 2 | £2,264.75 | £1,608 | £1,268 |
| Rate 3 | £1,998.31 | £1,419 | £1,119 |
| Rate 4 | £1,332.21 | £946 | £746 |
Which islands get which rate is on our Islands Allowance page; every other PNBS rate is in Police Scotland allowances 2026, including the on-call allowance.
What your pension really costs after tax relief
Because the 13.7% comes off before tax, part of it is paid by the tax you would otherwise have paid. Relief is at your top Scottish rate, so higher earners get more of it back.
| Officer | Gross | Contribution a year | Tax relief | Net cost | Relief as % of contribution |
|---|---|---|---|---|---|
| Constable, on commencing | £34,001 | £4,658 | £976 | £3,682 | 21.0% |
| Constable, point 5 | £45,064 | £6,174 | £1,591 | £4,583 | 25.8% |
| Constable, point 11 | £54,597 | £7,480 | £3,142 | £4,338 | 42.0% |
| Sergeant, point 4 | £61,036 | £8,362 | £3,512 | £4,850 | 42.0% |
| Inspector, point 5 | £74,853 | £10,255 | £4,307 | £5,948 | 42.0% |
| Superintendent, point 4 | £105,632 | £14,472 | £7,779 | £6,692 | 53.8% |
There is no relief on National Insurance: NI is charged on gross pay either way. The employer also pays 38.7% of pensionable pay into the scheme (SPPA). What the contribution buys is shown in the Police Scotland pension calculator.
Senior ranks: the £100,000 taper
The Personal Allowance is reduced by £1 for every £2 of adjusted net income above £100,000 (GOV.UK). Because pension comes off first, it is taxable pay after pension that counts. In the taper zone each extra £100 also removes £50 of allowance, so the effective tax rate on that slice is well above the 45% headline.
| Rank and point | Gross | Taxable after pension | Personal Allowance | Marginal tax rate | Take-home a month |
|---|---|---|---|---|---|
| Superintendent, point 1 | £89,569 | £77,298 | £12,570 | 45.0% | £4,414.99 |
| Superintendent, point 2 | £94,204 | £81,298 | £12,570 | 45.0% | £4,590.60 |
| Superintendent, point 3 | £99,075 | £85,502 | £12,570 | 45.0% | £4,775.15 |
| Superintendent, point 4 | £105,632 | £91,160 | £12,570 | 45.0% | £5,023.58 |
| Chief superintendent, point 1 | £110,803 | £95,623 | £12,570 | 45.0% | £5,219.49 |
| Chief superintendent, point 2 | £114,519 | £98,830 | £12,570 | 45.0% | £5,360.28 |
| Chief superintendent, point 3 | £116,838 | £100,831 | £12,154 | 67.5% | £5,432.56 |
| Chief superintendent, point 4 | £120,554 | £104,038 | £10,551 | 67.5% | £5,513.22 |
Only taxable pay over £100,000 is affected, so a top-scale chief superintendent (£120,554, taxable about £104,038) loses part of the allowance while a top-scale superintendent does not. Senior officers should also watch the pension annual allowance, which we do not model for the Scottish scheme.
Back pay, April and the tax year
Police Scotland's pay year starts on 1 April; the tax year runs from 6 April to 5 April. A pay rise from 1 April therefore shows in the first payslip of the new tax year, under the new Scottish bands. When a deal is agreed late, as the 2025/26 deal was (agreed 4 September 2025, backdated to 1 April 2025), the arrears are paid in one lump.
| Item | Amount |
|---|---|
| Arrears | £2,000 |
| Pension at 13.7% | £274.00 |
| Income tax over the year (21% after pension) | £362.46 |
| NI charged in the month the arrears are paid | £66.02 |
| NI if the same pay had been spread over the year | £160.00 |
| Roughly kept | £1,297.52 |
Income tax under PAYE is cumulative, so the lump is taxed at your normal top rate over the year. NI is not cumulative: a big month that crosses the monthly upper limit pays 2% on the part above it. What the next inflation guarantee payment or a 2027/28 award would be worth is on the pay rise tracker.
Scottish tax on your police pension
GOV.UK says Scottish income tax applies to pensions as well as wages if you live in Scotland. Where you live when you draw your pension decides the rates, not where you served. This is the income tax on the same pension income in Scotland and in the rest of the UK for 2026/27, with the standard Personal Allowance and no other income. Future years' bands are not known.
| Pension income | Scotland | Rest of the UK | Difference |
|---|---|---|---|
| £15,000 | £462 | £486 | -£24 |
| £20,000 | £1,446 | £1,486 | -£40 |
| £25,000 | £2,446 | £2,486 | -£40 |
| £30,000 | £3,451 | £3,486 | -£35 |
| £40,000 | £5,551 | £5,486 | +£65 |
To estimate the pension itself, use the Police Scotland pension calculator. If you were in the 1987 or 2006 scheme, read the McCloud remedy in Scotland before you choose your benefits.
Estimate your own tax in six steps
- Find your annual basic pay on the pay scales page (part time: x your hours / 40).
- Take off 13.7% for the pension. What is left, plus any overtime and taxable allowances, is your taxable pay.
- Take off your Personal Allowance (usually £12,570).
- Tax the rest band by band: 19% on the first £3,967, 20% on the next £12,989, 21% on the next £14,136, 42% above that up to £75,000 of taxable income.
- Work out NI on your gross pay (before pension): 8% between £12,570 and £50,270 and 2% above.
- Gross pay less pension, tax and NI is your take-home. Divide by 12 for a month.
Or let the salary calculator do it. The band widths in step 4 are the GOV.UK band limits less the £12,570 allowance.
Checking your payslip, step by step
For a constable on point 5 in a normal month with no overtime, a payslip should look roughly like this:
| Line | Approximate amount |
|---|---|
| Basic pay (annual / 12) | £3,755.33 |
| Pension 13.7% | -£514.48 |
| Income tax (Scottish, S1257L) | -£443.17 |
| National Insurance | -£216.59 |
| Net pay | £2,581.10 |
- Tax code. It should start with S if you live in Scotland (usually S1257L). No S, wrong rates.
- Basic pay. Annual scale figure divided by 12 (PNBS handbook 2.11). Check your point against the pay scales.
- Pension. 13.7% of pensionable pay, taken before tax. Our tools take it from basic pay only; if you see it taken from overtime, ask payroll why.
- Tax. Worked out on pay after pension. A month with overtime, back pay or a new code will look different.
- NI. On gross pay for the month, before pension: 8% up to the monthly limit and 2% above.
- Allowances. Islands, on-call or plain clothes payments should appear as separate lines.
- If something looks wrong, ask Police Scotland payroll first about pay and pension, then HMRC about your tax code (by your online account, the app or HMRC's income tax helpline).
Common mistakes
- Using England and Wales take-home figures. They use 20% and 40% bands and tiered pension rates. Scottish figures differ from constable point 9 upwards.
- Choosing your tax band from gross pay. The band depends on pay after the 13.7% pension. A constable on £45,064 is in the 21% band, not 42%.
- Taking pension off overtime in your own sums. Pension is charged on basic pay, so a pension deduction does not shelter overtime from your top rate.
- Assuming you pay Scottish tax because you work in Scotland. It follows where you live.
- Forgetting to tell HMRC after a move. You may be taxed at the wrong rate until it is backdated.
- Reading one month's NI as the yearly rate. NI is per pay period, so big overtime months behave differently.
- Thinking opting out of the pension saves tax. It raises taxable pay and costs pension.
Not covered or not verified
- Student loan deductions, Marriage Allowance and other tax code adjustments.
- Tax relief on work expenses (for example professional subscriptions): see our tax relief checker.
- Tax years before 2025/26 and any 2027/28 Scottish bands, which have not been set.
- Whether the Islands Allowance is pensionable (not stated in the PNBS handbook).
- An explicit SPPA or PNBS statement on overtime and pension. SSI 2015/142 reg 24 defines pensionable earnings as pay at the rate you are entitled to without mentioning overtime; our tools take no pension from overtime.
- The pension annual allowance for senior officers in the Scottish scheme.
- Part-time officers: our tables assume full-time pay. The PNBS part-time hourly rate is annual pay x 6/12520.
- How Police Scotland payroll labels each line on the payslip; the payslip example above is our layout.
Frequently Asked Questions
What are the Scottish income tax bands for 2026/27?
With the standard £12,570 Personal Allowance: starter 19% on £12,571 to £16,537, basic 20% to £29,526, intermediate 21% to £43,662, higher 42% to £75,000, advanced 45% to £125,140 and top 48% above that (GOV.UK).
Do Police Scotland officers pay Scottish income tax?
Scottish income tax depends on where you live, not where you work. If you live in Scotland you pay it on your wages and pension. Your tax code starts with S.
I serve in Police Scotland but live in England. Which tax do I pay?
The rest of the UK rates, because Scottish income tax follows where you live. If you have homes on both sides of the border, it depends on which is your main home; if that is unclear, GOV.UK says to count where you were at midnight each day of the tax year.
How much does a Police Scotland constable take home a month?
About £2,026 a month on £34,001 and £3,020 at the top of the scale (£54,597), after Scottish tax, NI and the 13.7% pension, with the standard Personal Allowance.
Do Scottish officers pay the 42% rate?
Only on taxable pay above £43,662 and taxable pay is after the 13.7% pension. A full-time officer paying the pension reaches 42% at about £50,594 gross: constable point 9 and above and every sergeant and senior rank.
Is National Insurance different in Scotland?
No. National Insurance is UK-wide: 8% on pay between £12,570 and £50,270 a year and 2% above. It is charged on pay before pension contributions.
Do I pay more tax in Police Scotland than in England?
On the same taxable income, Scottish tax is lower up to about £33,494 and higher above it. Scottish pay scales are higher at every rank, which offsets some or all of the difference depending on rank and pay point. The tables on this page show both.
How much tax do I pay on overtime in Police Scotland?
It is taxed at your top Scottish rate after pension plus NI. A constable on £45,064 keeps about £710 of each £1,000 of overtime; at the top of the constable scale it is about £560.
Is overtime pensionable in Police Scotland?
Our calculators take the 13.7% from basic pay only and none from overtime. The Scottish 2015 regulations (SSI 2015/142 reg 24) define pensionable earnings as pay at the rate you are entitled to and do not mention overtime; we have not found an SPPA or PNBS statement that deals with it in terms, so check your payslip. With no pension on it, overtime is taxed at your full top rate.
Does the pension contribution reduce my Scottish tax?
Yes. Police pension contributions are taken before tax (the net pay arrangement), so you get relief at your top Scottish rate automatically. They do not reduce National Insurance.
Did Scottish income tax go down in 2026/27?
Slightly for most officers. The starter and basic band limits rose while the 42% threshold stayed at £43,663. On the same taxable pay above £43,662 the saving is about £31.75 a year.
What does an S on my tax code mean?
It tells your employer to deduct tax at Scottish rates. For most people with one job the code is S1257L, the S plus the standard 1257L code. Codes such as SBR or SD0 apply a single Scottish rate to all the pay in that job.
Why does a month with a lot of overtime show odd NI?
NI is worked out per pay period, not over the year. If one month's pay goes over the monthly upper limit (£4,189), the part above it is charged at 2% instead of 8%, so a big overtime month can carry less NI than the annual figures suggest.
Is the Islands Allowance taxed?
Yes, it is taxable pay taxed at your top Scottish rate with NI. Whether it is pensionable is not stated in the PNBS handbook, so our tools take no pension from it.
Do senior officers lose their Personal Allowance?
It tapers away by £1 for every £2 of adjusted net income over £100,000. Pension comes off first, so in Police Scotland only the top two chief superintendent points (taxable pay over £100,000) are affected; a top-scale chief superintendent has taxable pay of about £104,038.
How much overtime can a constable do before paying 42%?
It depends on the pay point. After the 13.7% pension a constable on point 5 has about £4,772 of room in the 21% band, roughly 165 hours of casual overtime at time and a third; on point 8 it is about £1,427, roughly 45 hours.
Is a Scottish part-time officer taxed differently?
No, the same bands apply, but to a smaller salary: part-time pay is the full-time salary x your hours / 40 (PNBS hourly rate annual x 6/12520). Fewer hours can move you down a band, as the part-time table on this page shows.
Why is my payslip different from these figures?
These are annual figures with the standard tax code, no student loan and no other income. Your payslip runs PAYE month by month and allowances, overtime, back pay and tax code changes all move it.
Sources and how we checked them
Every factual claim on this page was written from the sources below, read on 23 October 2026. Rules and figures change, so check the source for the date you are reading this. Where we could not confirm something from an official or independent source, the page says so rather than guessing. Spotted something out of date? See our corrections policy.
- GOV.UK: Scottish Income Tax : 2026 to 2027 bands; no Personal Allowance above £125,140 (accessed 23 October 2026)
- GOV.UK: Income Tax in Scotland, 2025 to 2026 tax year : 2025/26 bands for the year-on-year comparison (accessed 23 October 2026)
- GOV.UK: Scottish Income Tax, who pays : living in Scotland; S tax codes (accessed 23 October 2026)
- GOV.UK: If you live in more than one home : main home factors; the midnight day count (accessed 23 October 2026)
- GOV.UK: If you move to or from Scotland : longest period in the tax year; tell HMRC; backdated to 6 April (accessed 23 October 2026)
- GOV.UK: What your tax code means : 1257L, the S prefix and SBR, SD0 to SD3, S0T codes (accessed 23 October 2026)
- PNBS Circulars 2026/01 and 2026/02 : pay points from 1 April 2026 (accessed 23 October 2026)
- PNBS police officer handbook, 2.5 and 2.11 : rest day rates and the hourly rate formula used in the overtime examples (accessed 23 October 2026)
- SSI 2015/142 regulation 160 : 13.7% pension contribution (accessed 23 October 2026)
- GOV.UK: Income Tax rates and allowances : Personal Allowance taper above £100,000; rest of UK bands for the comparisons (accessed 23 October 2026)
- GOV.UK: National Insurance rates and categories : 8% and 2% employee rates and thresholds (accessed 23 October 2026)
- Police Pensions (Amendment) Regulations 2026 (SI 2026/267) : England and Wales tiered contribution rates used in the comparison (accessed 23 October 2026)
On this topic elsewhere
More in this guide series
Police Scotland calculators and related guides
Disclaimer
PolicePay.co.uk is an independent guide. It is not affiliated with Police Scotland, the Scottish Police Authority, the Police Negotiating Board for Scotland, the Scottish Police Federation or the Scottish Public Pensions Agency. This page is general information, not financial, tax or legal advice. Pay and conditions are set through the PNBS and approved by Scottish Ministers and SPPA's figures are the only official pension figures, so check the PNBS handbook, your payslip and your Annual Benefit Statement before relying on anything here. Details are as checked on 23 October 2026.