Melissa (who is not a Scottish taxpayer) owns a house which she lets to tenants. The house was let throughout 2022-23 and the total rents received during the year were £7,300. Her deductible expenditure for the year was £900. She had property losses brought forward from 2021-22 of £6,550. Her other income in 2022-23 was as follows:

£

Retirement pension 17,050 Building society interest 1,730 Compute Melissa's income tax liability for the year, assuming that she makes any beneficial elections. How would this differ for a Scottish taxpayer?