Scottish Rate Resolution
- Submitted by: Ben Macpherson, Edinburgh Northern and Leith, Scottish National Party.
- Date lodged: Monday, 02 March 2020
- Motion reference: S5M-21090
- Current status: Taken in the Chamber on Wednesday, 04 March 2020
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 2020-21 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,085,
(b) the Scottish basic rate is 20%, charged on income above £2,085 and up to a limit of £12,658,
(c) an intermediate rate of 21%, charged on income above £12,658 and up to a limit of £30,930,
(d) a higher rate of 41%, charged on income above £30,930 and up to a limit of £150,000, and
(e) a top rate of 46%, charged on income above £150,000.
Supported by:
Kate Forbes
Vote
Result 58 for, 50 against, 5 abstained, 16 did not vote Vote Passed
Scottish National Party
- 57 for
- 0 against
- 0 abstained
- 4 did not vote
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For
- Aileen Campbell
- Alasdair Allan
- Alex Neil
- Angela Constance
- Angus MacDonald
- Annabelle Ewing
- Ash Regan
- Ben Macpherson
- Bill Kidd
- Bob Doris
- Bruce Crawford
- Christina McKelvie
- Christine Grahame
- Clare Adamson
- Clare Haughey
- Colin Beattie
- David Torrance
- Emma Harper
- Fergus Ewing
- Fiona Hyslop
- Fulton MacGregor
- Gail Ross
- George Adam
- Gil Paterson
- Gillian Martin
- Gordon MacDonald
- Graeme Dey
- Ivan McKee
- James Dornan
- Jamie Hepburn
- Jenny Gilruth
- Joan McAlpine
- Joe FitzPatrick
- John Mason
- John Swinney
- Kate Forbes
- Keith Brown
- Kevin Stewart
- Linda Fabiani
- Mairi Gougeon
- Maree Todd
- Maureen Watt
- 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
0Abstained
0Did not vote
Scottish Conservative and Unionist Party
- 0 for
- 25 against
- 0 abstained
- 6 did not vote
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For
0Against
- Adam Tomkins
- Alexander Burnett
- Alexander Stewart
- Alison Harris
- Annie Wells
- Bill Bowman
- Brian Whittle
- Dean Lockhart
- Donald Cameron
- Edward Mountain
- Finlay Carson
- Gordon Lindhurst
- Graham Simpson
- Jamie Greene
- Jamie Halcro Johnston
- Liam Kerr
- Liz Smith
- Margaret Mitchell
- Maurice Corry
- Maurice Golden
- Michelle Ballantyne
- Miles Briggs
- Murdo Fraser
- Ruth Davidson
- Tom Mason
Abstained
0Did not vote
Scottish Labour
- 0 for
- 20 against
- 0 abstained
- 3 did not vote
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For
0Against
- Alex Rowley
- Anas Sarwar
- Claire Baker
- Claudia Beamish
- Colin Smyth
- Daniel Johnson
- David Stewart
- Elaine Smith
- Iain Gray
- Jackie Baillie
- James Kelly
- Johann Lamont
- Lewis Macdonald
- Mary Fee
- Monica Lennon
- Neil Bibby
- Neil Findlay
- Rhoda Grant
- Richard Leonard
- Sarah Boyack
Abstained
0Did not vote
Scottish Green Party
- 0 for
- 0 against
- 5 abstained
- 1 did not vote
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For
0Against
0Abstained
Did not vote
Scottish Liberal Democrats
- 0 for
- 5 against
- 0 abstained
- 0 did not vote
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For
0Against
Abstained
0Did not vote
0Independent
- 1 for
- 0 against
- 0 abstained
- 1 did not vote
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No Party Affiliation
- 0 for
- 0 against
- 0 abstained
- 1 did not vote
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