Tax code S1257L explained
Standard allowance, Scottish tax bands. Here's exactly what it means for your payslip in 2026/27, who should have it, and what to do if it looks wrong.
What S1257L means
The S prefix means Scottish income tax rates apply. You get the standard £12,570 allowance, but your income is taxed under Scotland's six-band system — 19% starter rate through to the 48% top rate — rather than the three bands used in the rest of the UK.
In 2026/27, Scottish taxpayers earning under roughly £30,300 pay slightly less than in England; above £43,662 they pay noticeably more (42% vs 40% higher rate).
Who gets S1257L?
Anyone whose main residence is in Scotland — it's based on where you live, not where you work or where your employer is based.
What you'd pay on S1257L
| Salary | Income tax | Take-home* | vs standard 1257L |
|---|---|---|---|
| £22,000 | £1,846 | £19,399 | +£40 |
| £30,000 | £3,451 | £25,155 | +£35 |
| £40,000 | £5,551 | £32,255 | −£65 |
| £55,000 | £11,082 | £40,807 | −£1,650 |
| £80,000 | £21,732 | £54,657 | −£2,300 |
*After income tax and employee National Insurance, 2026/27 rates, England/Wales/NI bands (see page text for Scottish bands).
What you should do
If you've moved to or from Scotland, tell HMRC your new address promptly — the S code follows your residence. Compare your position with our Scottish tax calculator.
Frequently asked questions
What does tax code S1257L mean?
Standard allowance, Scottish tax bands. The S prefix means Scottish income tax rates apply. You get the standard £12,570 allowance, but your income is taxed under Scotland's six-band system — 19% starter rate through to the 48% top rate — r
Is tax code S1257L wrong?
If you've moved to or from Scotland, tell HMRC your new address promptly — the S code follows your residence. Compare your position with our Scottish tax calculator.
Who gets tax code S1257L?
Anyone whose main residence is in Scotland — it's based on where you live, not where you work or where your employer is based.