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Chamber and committees

Scottish Rate Resolution

  • Submitted by: Derek Mackay, Renfrewshire North and West, Scottish National Party
  • Date lodged: Thursday, 08 February 2018
  • Motion type: Motion For Debate
  • Motion reference: S5M-10397
  • Current status: Taken in the Chamber on Tuesday, 20 February 2018

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), the Scottish rates and limits for the tax year 2018-19 are as follows—

(a) a starter rate of 19%, charged on income up to a limit of £2,000,

(b) the Scottish basic rate is 20%, charged on income above £2,000 and up to a limit of £12,150,

(c) an intermediate rate of 21%, charged on income above £12,150 and up to a limit of £31,580,

(d) a higher rate of 41%, charged on income above £31,580 and up to a limit of £150,000, and

(e) a top rate of 46%, charged on income above £150,000.



Vote

Result 67 for, 50 against, 0 abstained, 12 did not vote Agreed

Scottish National Party

Scottish Conservative and Unionist Party

Scottish Labour

Scottish Green Party

Scottish Liberal Democrats

No Party Affiliation

For

0

Against

0

Abstained

0

Did not vote

Independent

For

0

Against

0

Abstained

0

Did not vote