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Chamber and committees

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

Scottish Conservative and Unionist Party

Scottish Labour

Scottish Green Party

Scottish Liberal Democrats

For
0
Against
Abstained
0
Did not vote
0

No Party Affiliation

For
0
Against
0
Abstained
0
Did not vote

Alba Party

For
0
Against
Abstained
0
Did not vote
0