Belfast is a large urban workforce of around 350k residents in Northern Ireland. Median full-time gross pay for the area sits near £30,100 per year (ONS ASHE 2024), and most local employees see their PAYE deducted before they ever check the breakdown. This page focuses specifically on what tax code SBR should look like on a Belfast payslip. Because SBR is a stable PAYE code, the monthly figures should be broadly consistent across the tax year. Northern Ireland uses the same income-tax bands as England, so SBR applies in the standard way; rates are settled separately through Land and Property Services rather than the payslip.
What does SBR mean for Belfast workers?
SBR applies a flat 20% to every pound under this employment. In Belfast, this is most often a second-job code — for example NHS bank shifts at a local trust on top of a substantive role. In Belfast, SBR interacts with Northern Ireland's separately settled rates: PAYE on the payslip, regional and district rates billed elsewhere.
Scottish equivalent of BR. All income under this employment is taxed at the Scottish basic rate (20%), with no personal allowance applied. Common for a second job or pension for Scottish taxpayers.