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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. Current session: 13 May 2021 to 14 September 2025
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Displaying 12428 contributions

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Meeting of the Parliament

First Minister’s Question Time

Meeting date: 22 February 2024

Alison Johnstone

First Minister, will you just give me a moment?

Meeting of the Parliament

First Minister’s Question Time

Meeting date: 22 February 2024

Alison Johnstone

Question 3—Maggie Chapman. [Interruption.] Let us hear Ms Chapman.

Meeting of the Parliament

Points of Order

Meeting date: 22 February 2024

Alison Johnstone

I would be very grateful if we could hear the member.

Meeting of the Parliament

General Question Time

Meeting date: 22 February 2024

Alison Johnstone

Members!

Meeting of the Parliament

Regulation of Legal Services (Scotland) Bill: Stage 1

Meeting date: 22 February 2024

Alison Johnstone

Ms Gallacher must begin to conclude.

Meeting of the Parliament

Scottish Income Tax Rate Resolution 2024-25

Meeting date: 22 February 2024

Alison Johnstone

Let us hear Mr Marra.

Meeting of the Parliament

Scottish Income Tax Rate Resolution 2024-25

Meeting date: 22 February 2024

Alison Johnstone

That concludes the debate—[Interruption.] Members, let us cease the conversations. That concludes the debate on the Scottish income tax rate resolution 2024-25.

Rule 11.3.1 of standing orders requires the question on the Scottish rate resolution to be put immediately after the debate. Therefore, the question is, that motion S6M-12252, in the name of Shona Robison, on the Scottish income tax rate resolution 2024-25, be agreed to. Are we agreed?

Members: No.

Meeting of the Parliament

Scottish Income Tax Rate Resolution 2024-25

Meeting date: 22 February 2024

Alison Johnstone

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

17:05 Meeting suspended.  

17:07 On resuming—  

Meeting of the Parliament

Scottish Income Tax Rate Resolution 2024-25

Meeting date: 22 February 2024

Alison Johnstone

You must conclude, Mr Greer.

Meeting of the Parliament

Scottish Income Tax Rate Resolution 2024-25

Meeting date: 22 February 2024

Alison Johnstone

The result of the division on motion S6M-12252, in the name of Shona Robison, on the Scottish income tax rate resolution 2024-25, is: For 62, Against 54, Abstentions 0.

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 2024-25 are as follows—

(a) a starter rate of 19 per cent, charged on income up to a limit of £2,306, 

(b) the Scottish basic rate is 20 per cent, charged on income above £2,306 and up to a limit of £13,991, 

(c) an intermediate rate of 21 per cent, charged on income above £13,991 and up to a limit of £31,092, 

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

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

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