The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
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Meeting of the Parliament [Draft]
Meeting date: 19 February 2026
Alison Johnstone
Let us hear one another, colleagues.
Meeting of the Parliament [Draft]
Meeting date: 19 February 2026
Alison Johnstone
Thank you. You will stop shouting. Continue, First Minister. Let us hear one another.
Meeting of the Parliament [Draft]
Meeting date: 19 February 2026
Alison Johnstone
There are three questions to be put as a result of today’s business. The first question is, that motion S6M-20814, in the name of Ivan McKee, on the Visitor Levy (Amendment) (Scotland) Bill at stage 1, be agreed to.
Motion agreed to,
That the Parliament agrees to the general principles of the Visitor Levy (Amendment) (Scotland) Bill.
Meeting of the Parliament [Draft]
Meeting date: 19 February 2026
Alison Johnstone
That concludes First Minister’s question time. There will be a short suspension to allow those leaving the chamber and the public gallery to do so.
12:48
Meeting suspended.
12:49
On resuming—
Meeting of the Parliament [Draft]
Meeting date: 19 February 2026
Alison Johnstone
Thank you, Ms Wishart. We will ensure that that is recorded.
Meeting of the Parliament [Draft]
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.
Meeting of the Parliament [Draft]
Meeting date: 19 February 2026
Alison Johnstone
Let us hear Mr Sarwar.
Meeting of the Parliament [Draft]
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]
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]
Meeting date: 19 February 2026
Alison Johnstone
We move to constituency and general supplementaries. Concise responses and questions will enable more members to be taken.