Income Tax

Scottish income tax bands $\displaystyle 2025/26$:
Up to $\displaystyle \pounds 12570$: $\displaystyle 0\%$
$\displaystyle \pounds 12570$ to $\displaystyle \pounds 15397$: $\displaystyle 19\%$
$\displaystyle \pounds 15397$ to $\displaystyle \pounds 27491$: $\displaystyle 20\%$
An employee has a gross annual salary of $\displaystyle \pounds 24000$ and makes no pension contributions.
Calculate her annual income tax.

Scottish income tax bands $\displaystyle 2025/26$:
Up to $\displaystyle \pounds 12570$: $\displaystyle 0\%$
$\displaystyle \pounds 12570$ to $\displaystyle \pounds 15397$: $\displaystyle 19\%$
$\displaystyle \pounds 15397$ to $\displaystyle \pounds 27491$: $\displaystyle 20\%$
$\displaystyle \pounds 27491$ to $\displaystyle \pounds 43662$: $\displaystyle 21\%$
An employee has a gross annual salary of $\displaystyle \pounds 40000$ and makes no pension contributions.
Calculate his annual income tax.

Scottish income tax bands $\displaystyle 2025/26$:
Up to $\displaystyle \pounds 12570$: $\displaystyle 0\%$
$\displaystyle \pounds 12570$ to $\displaystyle \pounds 15397$: $\displaystyle 19\%$
$\displaystyle \pounds 15397$ to $\displaystyle \pounds 27491$: $\displaystyle 20\%$
$\displaystyle \pounds 27491$ to $\displaystyle \pounds 43662$: $\displaystyle 21\%$
An employee has a gross annual salary of $\displaystyle \pounds 45000$ and pays $\displaystyle 5\%$ of it into a pension.
Income tax is calculated after the pension contribution is deducted.
Calculate her annual income tax.

Scottish income tax bands $\displaystyle 2025/26$:
Up to $\displaystyle \pounds 12570$: $\displaystyle 0\%$
$\displaystyle \pounds 12570$ to $\displaystyle \pounds 15397$: $\displaystyle 19\%$
$\displaystyle \pounds 15397$ to $\displaystyle \pounds 27491$: $\displaystyle 20\%$
$\displaystyle \pounds 27491$ to $\displaystyle \pounds 43662$: $\displaystyle 21\%$
$\displaystyle \pounds 43662$ to $\displaystyle \pounds 75000$: $\displaystyle 42\%$
An employee has a gross annual salary of $\displaystyle \pounds 60000$ and makes no pension contributions.
Calculate his annual income tax.

You must refer to the information on 'Scottish Tax Bands 2022/23' given in the pre-release material when answering this question.

James works for a large building company. He is a permanent employee and earns a gross annual salary of £36,700.

James pays 4.7% of his gross annual salary into his pension and pays £3071.45 National Insurance per annum.

Calculate his net annual salary after all deductions.