Scottish Rate Resolution
- Submitted by: Shona Robison, Dundee City East, Scottish National Party.
- Date lodged: Tuesday, 20 February 2024
- Motion reference: S6M-12252
- Current status: Taken in the Chamber on Thursday, 22 February 2024
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%, charged on income up to a limit of £2,306,
(b) the Scottish basic rate is 20%, charged on income above £2,306 and up to a limit of £13,991,
(c) an intermediate rate of 21%, charged on income above £13,991 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.
Supported by:
George Adam, Tom Arthur, Joe FitzPatrick
Vote
Result 62 for, 54 against, 0 abstained, 13 did not vote Vote Passed
Scottish National Party
- 55 for
- 0 against
- 0 abstained
- 8 did not vote
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For
- Alasdair Allan
- Angela Constance
- Angus Robertson
- Annabelle Ewing
- Audrey Nicoll
- Bill Kidd
- Bob Doris
- Christina McKelvie
- Clare Adamson
- Clare Haughey
- Colin Beattie
- Collette Stevenson
- David Torrance
- Elena Whitham
- Emma Harper
- 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
- Jim Fairlie
- Joe FitzPatrick
- John Mason
- John Swinney
- Karen Adam
- Kate Forbes
- Kaukab Stewart
- Keith Brown
- Kenneth Gibson
- Kevin Stewart
- Mairi Gougeon
- Màiri McAllan
- Marie McNair
- Michelle Thomson
- Natalie Don
- Neil Gray
- Nicola Sturgeon
- Paul McLennan
- Richard Lochhead
- Rona Mackay
- Ruth Maguire
- Shona Robison
- Siobhian Brown
- Stephanie Callaghan
- Stuart McMillan
- Tom Arthur
- Willie Coffey
Against
0Abstained
0Did not vote
Scottish Conservative and Unionist Party
- 0 for
- 29 against
- 0 abstained
- 2 did not vote
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For
0Against
- Alexander Burnett
- Alexander Stewart
- Annie Wells
- Brian Whittle
- Craig Hoy
- Douglas Lumsden
- Douglas Ross
- Dr. Sandesh Gulhane
- Edward Mountain
- Finlay Carson
- 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
- Roz McCall
- Russell Findlay
- Sharon Dowey
- Stephen Kerr
- Sue Webber
- Tess White
- Tim Eagle
Abstained
0Did not vote
Scottish Labour
- 0 for
- 20 against
- 0 abstained
- 2 did not vote
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For
0Against
- Alex Rowley
- Anas Sarwar
- Carol Mochan
- Claire Baker
- Colin Smyth
- Foysol Choudhury
- Jackie Baillie
- Katy Clark
- Mark Griffin
- Martin Whitfield
- Michael Marra
- Monica Lennon
- Neil Bibby
- Pam Duncan-Glancy
- Paul O'Kane
- Paul Sweeney
- Pauline McNeill
- Rhoda Grant
- Richard Leonard
- Sarah Boyack
Abstained
0Did not vote
Scottish Green Party
- 7 for
- 0 against
- 0 abstained
- 0 did not vote
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For
Against
0Abstained
0Did not vote
0Scottish Liberal Democrats
- 0 for
- 4 against
- 0 abstained
- 0 did not vote
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For
0Against
Abstained
0Did not vote
0No Party Affiliation
- 0 for
- 0 against
- 0 abstained
- 1 did not vote
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Alba Party
- 0 for
- 1 against
- 0 abstained
- 0 did not vote
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