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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

Scottish Conservative and Unionist Party

Scottish Labour

Scottish Green Party

Scottish Liberal Democrats

For
Against
0
Abstained
0
Did not vote
0

No Party Affiliation

For
0
Against
0
Abstained
0
Did not vote