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Chamber and committees

Scottish Rate Resolution

  • Submitted by: Tom Arthur, Renfrewshire South, Scottish National Party.
  • Date lodged: Tuesday, 07 February 2023
  • Motion reference: S6M-07853
  • Current status: Taken in the Chamber on Thursday, 09 February 2023

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 2023-24 are as follows—

(a) a starter rate of 19%, charged on income up to a limit of £2,162, 

(b) the Scottish basic rate is 20%, charged on income above £2,162 and up to a limit of £13,118, 

(c) an intermediate rate of 21%, charged on income above £13,118 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 £125,140, and   

(e) a top rate of 47%, charged on income above £125,140.


Supported by: Richard Lochhead, Ivan McKee, John Swinney

Vote

Result 90 for, 2 against, 28 abstained, 9 did not vote Vote Passed

Scottish National Party

For
  • Alasdair Allan
  • Angela Constance
  • Angus Robertson
  • Annabelle Ewing
  • Ash Regan
  • Audrey Nicoll
  • Ben Macpherson
  • Bill Kidd
  • Bob Doris
  • Christina McKelvie
  • Christine Grahame
  • Clare Adamson
  • Clare Haughey
  • Colin Beattie
  • Collette Stevenson
  • David Torrance
  • Elena Whitham
  • Emma Harper
  • Emma Roddick
  • Evelyn Tweed
  • Fergus Ewing
  • Fiona Hyslop
  • Fulton MacGregor
  • George Adam
  • Gillian Martin
  • Gordon MacDonald
  • Graeme Dey
  • Ivan McKee
  • Jackie Dunbar
  • James Dornan
  • Jamie Hepburn
  • Jenni Minto
  • Jenny Gilruth
  • Jim Fairlie
  • Joe FitzPatrick
  • John Mason
  • John Swinney
  • Karen Adam
  • Kaukab Stewart
  • Keith Brown
  • Kenneth Gibson
  • Kevin Stewart
  • Màiri McAllan
  • Maree Todd
  • Marie McNair
  • Michael Matheson
  • Michelle Thomson
  • Natalie Don
  • Neil Gray
  • Paul McLennan
  • Richard Lochhead
  • Rona Mackay
  • Ruth Maguire
  • Shona Robison
  • Siobhian Brown
  • Stephanie Callaghan
  • Stuart McMillan
  • Tom Arthur
  • Willie Coffey
Against
0
Abstained
0
Did not vote
  • Humza Yousaf
  • Kate Forbes
  • Mairi Gougeon
  • Nicola Sturgeon
  • Shirley-Anne Somerville

Scottish Conservative and Unionist Party

For
  • Dr. Sandesh Gulhane
Against
  • Brian Whittle
  • Sharon Dowey
Abstained
  • Alexander Burnett
  • Alexander Stewart
  • Annie Wells
  • Craig Hoy
  • Donald Cameron
  • Douglas Lumsden
  • Douglas Ross
  • Edward Mountain
  • Finlay Carson
  • Graham Simpson
  • Jackson Carlaw
  • Jamie Greene
  • Jamie Halcro Johnston
  • Jeremy Balfour
  • Liam Kerr
  • Liz Smith
  • Maurice Golden
  • Meghan Gallacher
  • Miles Briggs
  • Murdo Fraser
  • Oliver Mundell
  • Pam Gosal
  • Rachael Hamilton
  • Roz McCall
  • Russell Findlay
  • Stephen Kerr
  • Sue Webber
  • Tess White
Did not vote
0

Scottish Labour

For
  • Carol Mochan
  • Claire Baker
  • Colin Smyth
  • Daniel Johnson
  • Foysol Choudhury
  • Jackie Baillie
  • Katy Clark
  • Mark Griffin
  • Martin Whitfield
  • Mercedes Villalba
  • Michael Marra
  • Monica Lennon
  • Neil Bibby
  • Pam Duncan-Glancy
  • Paul O'Kane
  • Paul Sweeney
  • Pauline McNeill
  • Richard Leonard
  • Sarah Boyack
Against
0
Abstained
0
Did not vote
  • Alex Rowley
  • Anas Sarwar
  • Rhoda Grant

Scottish Green Party

For
  • Ariane Burgess
  • Gillian Mackay
  • Lorna Slater
  • Maggie Chapman
  • Mark Ruskell
  • Patrick Harvie
  • Ross Greer
Against
0
Abstained
0
Did not vote
0

Scottish Liberal Democrats

For
  • Alex Cole-Hamilton
  • Beatrice Wishart
  • Liam McArthur
  • Willie Rennie
Against
0
Abstained
0
Did not vote
0

No Party Affiliation

For
0
Against
0
Abstained
0
Did not vote
  • Alison Johnstone