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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

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-Innes
  • 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
0
Abstained
0
Did not vote
  • Ben Macpherson
  • Christine Grahame
  • Emma Roddick
  • Humza Yousaf
  • Jenny Gilruth
  • Maree Todd
  • Michael Matheson
  • Shirley-Anne Somerville

Scottish Conservative and Unionist Party

For
0
Against
  • Alexander Burnett
  • Alexander Stewart
  • Annie Wells
  • Brian Whittle
  • Craig Hoy
  • Douglas Lumsden
  • Douglas Ross
  • Dr Pam Gosal MBE
  • 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
  • Roz McCall
  • Russell Findlay
  • Sharon Dowey
  • Stephen Kerr
  • Sue Webber
  • Tess White
  • Tim Eagle
Abstained
0
Did not vote
  • Graham Simpson
  • Rachael Hamilton

Scottish Labour

For
0
Against
  • 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
0
Did not vote
  • Daniel Johnson
  • Mercedes Villalba

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

Alba Party

For
0
Against
  • Ash Regan
Abstained
0
Did not vote
0

No Party Affiliation

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