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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

For more information, please visit Election 2026

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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Session 6: 13 May 2021 to 8 April 2026
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Displaying 17641 contributions

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Meeting of the Parliament [Draft]

Scottish Income Tax Rate Resolution 2026-27

Meeting date: 19 February 2026

Alison Johnstone

There will be a division.

There will be a short suspension to allow members to access the digital voting system.

16:47

Meeting suspended.

16:49

On resuming—

Meeting of the Parliament [Draft]

Scottish Income Tax Rate Resolution 2026-27

Meeting date: 19 February 2026

Alison Johnstone

The question is, that motion S6M-20844, in the name of Shona Robison, on the Scottish income tax rate resolution 2026-27, be agreed to. Members should cast their votes now.

The vote is closed.

Meeting of the Parliament [Draft]

Scottish Income Tax Rate Resolution 2026-27

Meeting date: 19 February 2026

Alison Johnstone

Thank you, Ms Wishart. We will ensure that that is recorded.

Meeting of the Parliament [Draft]

Ecocide (Scotland) Bill: Financial Resolution

Meeting date: 19 February 2026

Alison Johnstone

The next item of business is consideration of motion S6M-20748, in the name of Shona Robison, on a financial resolution for the Ecocide (Scotland) Bill.

Meeting of the Parliament [Draft]

Scottish Fiscal Commission (Chair)

Meeting date: 19 February 2026

Alison Johnstone

The next item of business is consideration of motion S6M-20842, in the name of Shona Robison, on the reappointment of the chair of the Scottish Fiscal Commission.

Motion moved,

That the Parliament agrees with the recommendation of the Scottish Government and the Finance and Public Administration Committee that Professor Graeme Roy be reappointed as Chair of the Scottish Fiscal Commission.—[Shona Robison]

Meeting of the Parliament [Draft]

Scottish Fiscal Commission (Chair)

Meeting date: 19 February 2026

Alison Johnstone

The question on the motion will be put at decision time.

Meeting of the Parliament [Draft]

Decision Time

Meeting date: 19 February 2026

Alison Johnstone

The next question is, that motion S6M-20748, in the name of Shona Robison, on a financial resolution for the Ecocide (Scotland) Bill, be agreed to.

Motion agreed to,

That the Parliament, for the purposes of any Act of the Scottish Parliament resulting from the Ecocide (Scotland) Bill, agrees to any expenditure of a kind referred to in Rule 9.12.3A of the Parliament’s Standing Orders arising in consequence of the Act.

Meeting of the Parliament [Draft]

Decision Time

Meeting date: 19 February 2026

Alison Johnstone

The final question is, that motion S6M-20842, in the name of Shona Robison, on the reappointment of the chair of the Scottish Fiscal Commission, be agreed to.

Motion agreed to,

That the Parliament agrees with the recommendation of the Scottish Government and the Finance and Public Administration Committee that Professor Graeme Roy be reappointed as Chair of the Scottish Fiscal Commission.

Meeting of the Parliament [Draft]

Scottish Income Tax Rate Resolution 2026-27

Meeting date: 19 February 2026

Alison Johnstone

I call the minister to wind up.

16:42

Meeting of the Parliament [Draft]

Scottish Income Tax Rate Resolution 2026-27

Meeting date: 19 February 2026

Alison Johnstone

The result of the division on motion S6M-20844, in the name of Shona Robison, on the Scottish income tax rate resolution 2026-27, is: For 93, Against 29, Abstentions 1.

Motion agreed to,

That the Parliament agrees that, for the purposes of section 11A of the Income Tax Act 2007 (which provides for Income Tax to be charged at Scottish rates on certain non-savings and non-dividend income of a Scottish taxpayer to be charged above the personal allowance), the Scottish rates and limits for the tax year 2026-27 are as follows—

(a) a starter rate of 19%, charged on income up to a limit of £3,967,

(b) the Scottish basic rate is 20%, charged on income above £3,967 and up to a limit of £16,956,

(c) an intermediate rate of 21%, charged on income above £16,956 and up to a limit of £31,092,

(d) a higher rate of 42%, charged on income above £31,092 and up to a limit of £62,430,

(e) an advanced rate of 45%, charged on income above £62,430 and up to a limit of £125,140, and

(f) a top rate of 48%, charged on income above £125,140.