Chamber and committees

As an amendment to motion S7M-01377 in the name of Craig Hoy (Protecting Scots from Income Tax Rises), leave out from “notes” to end and insert "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, and 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."

That the Parliament welcomes the new Prime Minister’s approach to further devolution for Scotland; calls for commensurate funding to support the transfer of further powers and for the UK Government to end the era of austerity by increasing the Scottish Government’s budget in real terms; demands that the UK Government take action to address the cost of living crisis, including immediate action on energy and fuel bills; suggests that the UK Government should improve wealth taxation to support the public finances and devolve a greater range of powers, including fiscal powers, to Scotland, to aid investment and growth.

That the Finance and Public Administration Committee recommends that the Air Departure Tax (Administration) (Scotland) Amendment Regulations 2026 [draft] be approved.

That the Finance and Public Administration Committee recommends that the Air Departure Tax (Scotland) Amendment Regulations 2026 [draft] be approved.

That the Social Justice, Housing and Local Government Committee recommends that the Visitor Levy (Miscellaneous Amendment) (Scotland) Regulations 2026 [draft] be approved.

That the Parliament believes in fair, progressive and sustainable taxation to support the delivery of public services; welcomes the progress made towards the creation of a private jet tax and a mansion tax; supports actions to go further and seek the powers necessary to take action on so-called ghost flights of private planes; recognises that Scotland’s current powers limit the scope for additional wealth taxation, and endorses the Scottish Government’s plans to explore what further steps could be taken either within the current system or with full fiscal powers.

As an amendment to S6M-20956 in the name of Willie Rennie (Judging the Scottish Government on its Education Record), leave out from first "notes" to end and insert "welcomes the passing of the 2026-27 Budget, following a deal reached with the Scottish Liberal Democrats, which will deliver over £4.8 billion investment for Scottish education, including up to £200 million to close the poverty-related attainment gap, building on December 2025’s Achievement of Curriculum for Excellence Levels (ACEL) data, which demonstrated record levels of literacy and numeracy in Scotland’s primary schools and data from February 2026, which recorded the joint second highest level of school leavers going on to positive destinations on record; recognises that the Budget will further expand the provision of free breakfast clubs and free school meals to reduce the poverty-related attainment gap, building on the 2025-26 Budget deal reached with the Scottish Green Party to expand free school meals in secondary schools; welcomes the continuation of extra funding for pupils with additional support needs (ASN) within the 2026-27 Budget, and looks forward to the publication of the cross-party commissioned-ASN review early in March 2026, and believes fundamentally that Scotland’s teachers, pupil support staff, parents, carers and pupils deserve the gratitude of the Parliament for their hard work and dedication every day."

That the Parliament agrees that the Children (Withdrawal from Religious Education and Amendment of UNCRC Compatibility Duty) (Scotland) Bill be passed.

That the Parliament agrees that the relevant provisions of the Children’s Wellbeing and Schools Bill, introduced in the House of Commons on 17 December 2024, and subsequently amended, relating to the new clause to be inserted after clause 64, which grants powers to the Scottish Ministers to make provision that is consequential on devolved aspects of clause 11 (Use of accommodation for deprivation of liberty), so far as these matters alter the executive competence of the Scottish Ministers, should be considered by the UK Parliament. 

As an amendment to motion S6M-19980 in the name of Pauline McNeill (Transparency in Tackling Group-based Child Sexual Exploitation and Abuse), insert at end “, and, in doing so, to give consideration to the continuing work of the statutory Scottish Child Abuse Inquiry, which is considering the abuse of children in care in Scotland, the effects of that abuse and if changes to the law, policies or procedures are needed; recognises the independence of Police Scotland and that the Police and Fire Reform (Scotland) Act 2012 stipulates that the Chief Constable is responsible for the policing of Scotland, and is accountable to the Scottish Police Authority, and acknowledges that the information and data being gathered by members of the National Child Abuse and Exploitation Strategic Group is necessary to ensure that informed evidence-based decisions are taken on the need for further independent inquiries or reviews.”