Tax Code S1257L Explained
The Scottish version of the standard code. Same £12,570 allowance, but Scottish tax bands (19% / 20% / 21% / 42% / 45% / 48%) apply.
At a glance — S1257L
- Personal Allowance
- £12,570
- Region
- Scotland
- Cumulative?
- Yes
- Code type
- Standard L suffix
What does S1257L mean?
You pay income tax at Scottish rates. Scotland has its own tax bands which differ from the rest of the UK.
You are entitled to the standard tax-free Personal Allowance. This is the most common tax code suffix.
Your tax-free Personal Allowance is £12,570.
How much tax will you pay on S1257L?
Annual income tax HMRC would deduct on 2025-26 rates for a range of salaries, assuming the full year on this code. National Insurance is additional and the same across the UK.
| Annual salary | Scotland — income tax | Effective rate | Take-home (pre-NI) |
|---|---|---|---|
| £20,000 | £1,458 | 7.3% | £18,542 |
| £30,000 | £3,483 | 11.6% | £26,517 |
| £50,000 | £9,014 | 18.0% | £40,986 |
| £80,000 | £21,764 | 27.2% | £58,236 |
| £100,000 | £30,764 | 30.8% | £69,236 |
For Scottish / rUK side-by-side, or to model your own salary, student loan and pension contributions, use the tax code checker.
Should you be on tax code S1257L?
Related tax codes
SBR — Scottish Basic Rate
Scottish equivalent of BR — all income from this source taxed at 20% with no Personal Allowance.
SD0 — Scottish Intermediate Rate
All income from this source taxed at the Scottish intermediate rate of 21%.
SD1 — Scottish Higher Rate
All income from this source taxed at the Scottish higher rate of 42%.
SD2 — Scottish Advanced Rate
All income from this source taxed at the Scottish advanced rate of 45% (introduced 2024-25, £75,001–£125,140 band).
Check your own code: enter any HMRC tax code into the free tax code checker — it decodes the letters and number, shows your Personal Allowance, and estimates your take-home using 2025-26 or 2026-27 rates.
For the full plain-English guide to every UK tax code letter, prefix and suffix, see UK Tax Codes Explained 2026-27.
Sources
Tax code rules from gov.uk/tax-codes. Income tax rates from HMRC. Effective tax figures computed live from central configuration — correct for 2025-26.