Pick any two UK PAYE tax codes and we will line up the allowance, emergency status, region and approximate annual tax on a £30,000 salary so you can see exactly how they differ.
Last updated 2026-04-12
| Attribute | SD1 | CD1 |
|---|---|---|
| Category | Scottish | Welsh |
| Region | Scotland | Wales |
| Allowance | £0 | £0 |
| Emergency / non-cumulative | No | No |
| Approx. annual tax on £30k | £6,000 | £6,000 |
| In one sentence | Scottish taxpayer version of D1 - same allowance logic, but Scottish income-tax rates apply. | Welsh taxpayer version of D1. Currently identical in cash terms to the rUK code. |
Bottom line on £30k
On a £30,000 salary, SD1 deducts roughly £6,000 in income tax per year vs £6,000 for CD1. The two codes produce the same annual tax at this salary.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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