Election 2021

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Chamber and committees

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

Scottish Conservative and Unionist Party  0 for, 0 against, 29 abstained, 1 no vote Read more Read less

No Party Affiliation  0 for, 0 against, 0 abstained, 1 no vote Read more Read less

For
-
Against
-
Abstained
-
No vote

Scottish Labour  22 for, 0 against, 0 abstained, 1 no vote Read more Read less

Scottish Liberal Democrats  4 for, 1 against, 0 abstained, 0 no vote Read more Read less

Independent  2 for, 0 against, 0 abstained, 1 no vote Read more Read less

For
Against
-
Abstained
-
No vote

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

For
-
Against
-
Abstained
No vote
-