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[–]wizzwizz4 1 insightful - 1 fun1 insightful - 0 fun2 insightful - 1 fun -  (0 children)

They make more than that. It's 4% of income tax. Tax laws are really complicated, but I make it around £2237.50 a month, give or take £80, in order for 4% of their income tax (about 20% for everything over a certain amount) to be £10 if they live in Scotland. Source