That the Parliament recognises that Scotland's income tax system is the fairest and the most progressive in the UK; notes that the majority of income taxpayers in Scotland continue to pay less tax than in the rest of the UK; recognises that, in a time of economic volatility, Scotland's income tax policy should be founded, as far as possible, on stability and certainty; understands the Scottish Government has previously stated that it has no plans to increase the number of bands or their rates over the lifetime of this Parliament; believes that addressing the pressures on Scotland's public finances requires reform of the wider devolved tax system, including council tax and non-domestic rates; notes that the Parliament has previously supported the immediate convening of cross-party talks on council tax reform, and calls on the Scottish Government to respect the will of the Parliament and convene those talks without further delay.
Supported by: James Adams
Result 69 for, 34 against, 15 abstained, 11 did not vote Agreed
That the Parliament notes with concern the Scottish Government’s projected £4.77 billion funding gap by 2029-30; warns that, on the current trajectory, Scots risk facing further income tax rises to balance the budget, and calls on the Scottish Government to reaffirm its commitment not to introduce new income tax bands or increase income tax rates.
Submitted by: Kim Schmulian, Glasgow, Reform UK
Date lodged: Tuesday, September 29, 2026
Motion reference: S7M-01377.1
Current status: Taken in the Chamber on Wednesday, September 30, 2026
Submitted by: Liam McArthur, Orkney Islands, Scottish Liberal Democrats
Date lodged: Tuesday, September 29, 2026
Motion reference: S7M-01377.2
Current status: Taken in the Chamber on Wednesday, September 30, 2026
Submitted by: Joe Fagan, South Scotland, Scottish Labour
Date lodged: Tuesday, September 29, 2026
Motion reference: S7M-01377.3
Current status: Taken in the Chamber on Wednesday, September 30, 2026
Result 104 for, 5 against, 10 abstained, 10 did not vote Agreed
Submitted by: Jenny Gilruth, Mid Fife and Glenrothes, Scottish National Party
Date lodged: Tuesday, September 29, 2026
Motion reference: S7M-01377.4
Current status: Taken in the Chamber on Wednesday, September 30, 2026
Supported by: Hannah Mary Goodlad, Ivan McKee
Result 53 for, 51 against, 15 abstained, 10 did not vote Agreed
Submitted by: Ross Greer, West Scotland, Scottish Green Party
Date lodged: Tuesday, September 29, 2026
Motion reference: S7M-01377.5
Current status: Taken in the Chamber on Wednesday, September 30, 2026