Forty-one per cent of Scots adults are not earning enough to be taxed

Scotland’s percentage of adults paying income tax is broadly comparable to the rest of the UK. There are a number of reasons for the large minority of the population not paying income tax. But it appears to be linked to someone’s age, with under 25s and over 65s more likely to be under the threshold due to not being in full-time employment. Older people are likely to be retired and under 25s more likely to be in education.