Motion ref. S5M-24225
Scottish Rate Resolution
Submitted by: Kate Forbes, Skye, Lochaber and Badenoch, Scottish National Party.
Date lodged: Tuesday, February 23, 2021
Supported by: Ivan McKee
Current status: Taken in the Chamber on Thursday, February 25, 2021
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 2021-22 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,097,
(b) the Scottish basic rate is 20%, charged on income above £2,097
and up to a limit of £12,726,
(c) an intermediate rate of 21%, charged on income above £12,726
and up to a limit of £31,092,
(d) a higher rate of 41%, charged on income above £31,092 and up
to a limit of £150,000, and
(e) a top rate of 46%, charged on income above £150,000.
Vote
Result 88 for, 1 against, 35 abstained, 5 no vote Vote Passed
Scottish National Party 60 for, 0 against, 0 abstained, 1 no vote Read more Read less
For
- Aileen Campbell
- Alasdair Allan
- Alex Neil
- Angela Constance
- Angus MacDonald
- Annabelle Ewing
- Ash Denham
- Ben Macpherson
- Bill Kidd
- Bob Doris
- Bruce Crawford
- Christina McKelvie
- Christine Grahame
- Clare Adamson
- Clare Haughey
- Colin Beattie
- Emma Harper
- Fergus Ewing
- Fiona Hyslop
- Fulton MacGregor
- Gail Ross
- George Adam
- Gil Paterson
- Gillian Martin
- Gordon MacDonald
- Graeme Dey
- Humza Yousaf
- Ivan McKee
- James Dornan
- Jamie Hepburn
- Jeane Freeman
- Jenny Gilruth
- Joan McAlpine
- Joe FitzPatrick
- John Mason
- John Swinney
- Kate Forbes
- Keith Brown
- Kenneth Gibson
- Kevin Stewart
- Linda Fabiani
- Mairi Gougeon
- Maree Todd
- Maureen Watt
- Michael Matheson
- Michael Russell
- Nicola Sturgeon
- Paul Wheelhouse
- Richard Lochhead
- Richard Lyle
- Rona Mackay
- Roseanna Cunningham
- Ruth Maguire
- Sandra White
- Shirley-Anne Somerville
- Shona Robison
- Stewart Stevenson
- Stuart McMillan
- Tom Arthur
- Willie Coffey
Against
-Abstained
-No vote
Scottish Conservative and Unionist Party 0 for, 0 against, 29 abstained, 1 no vote Read more Read less
For
-Against
-Abstained
- Adam Tomkins
- Alexander Stewart
- Alison Harris
- Annie Wells
- Bill Bowman
- Brian Whittle
- Dean Lockhart
- Donald Cameron
- Edward Mountain
- Finlay Carson
- Gordon Lindhurst
- Graham Simpson
- Jackson Carlaw
- Jamie Greene
- Jamie Halcro Johnston
- Jeremy Balfour
- John Scott
- Liam Kerr
- Liz Smith
- Margaret Mitchell
- Maurice Corry
- Maurice Golden
- Miles Briggs
- Murdo Fraser
- Oliver Mundell
- Peter Chapman
- Rachael Hamilton
- Ruth Davidson
- Tom Mason
No vote
No Party Affiliation 0 for, 0 against, 0 abstained, 1 no vote Read more Read less
Scottish Labour 22 for, 0 against, 0 abstained, 1 no vote Read more Read less
For
- Alex Rowley
- Anas Sarwar
- Claudia Beamish
- Colin Smyth
- Daniel Johnson
- David Stewart
- Elaine Smith
- Iain Gray
- Jackie Baillie
- James Kelly
- Jenny Marra
- Johann Lamont
- Lewis Macdonald
- Mark Griffin
- Mary Fee
- Monica Lennon
- Neil Bibby
- Neil Findlay
- Pauline McNeill
- Rhoda Grant
- Richard Leonard
- Sarah Boyack
Against
-Abstained
-No vote
Scottish Liberal Democrats 4 for, 1 against, 0 abstained, 0 no vote Read more Read less
For
Against
Abstained
-No vote
-Independent 2 for, 0 against, 0 abstained, 1 no vote Read more Read less
Scottish Green Party 0 for, 0 against, 5 abstained, 0 no vote Read more Read less
For
-Against
-Abstained
No vote
-Reform UK 0 for, 0 against, 1 abstained, 0 no vote Read more Read less