Melissa (who is not a Scottish taxpayer) owns a house which she lets to tenants. The house was let throughout 2020-21 and rents received during the year were £7,200. Her deductible expenditure for the year was £900. She had property losses brought forward from 2019-20 of £6,550. Her other income in 2020-21 was as follows:

Compute Melissa's income tax liability for the year. How would this differ for a Scottish taxpayer?

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Retirement pension Building society interest 16,980 1,730