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The term basic rate tax is used to refer to the main rate of income tax paid by most individuals within the UK. It is currently 20% (for an overview of current rates see Income tax rates https://www.gov.uk/income-tax-rates). The position has become more complex with devolution as both Scotland and Wales can set their own basic rate of income tax. Not everyone pays tax at the basic rate. There is a 0% starting rate for saving available to some people and a Scottish starter rate of 19% (https://www.gov.uk/scottish-income-tax). Higher earners pay higher rates