Scottish Pension Tax Relief

Does anyone have a clue how Scottish Tax relief works for pension contributions? I understand the person can reclaim via self assessment etc but for my own calculations I'd like to know how it works.

Admittedly, because the CII only teach you English tax rules I haven't had much practice applying the same principles to a Scottish Rate Tax Payer.

Salary £160,000
Savings Income £35,000
Pension Contribution: £80,381 Gross (Relief at Source Personal Contribution)
I understand the person pays net of 20%, and the provider reclaims the 20%.

I have tried following the usual process to deduct the Pension Contribution and reinstate some of their Personal Allowance.

But then, extending the bands is where I am stuck given the endless number of bands we have in Scotland. Do I add gross contributions to each band? or just the 'Scottish Basic Rate' & 'Higher Rate' ?

Any guidance would be much appreciated!!


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