Scottish Income Tax Rate Resolution 2026-27 The next item of business is a debate on motion S6M-20844, in the name of Shona Robison, on the Scottish income tax rate resolution 2026-27.16:13 As I begin today’s debate, I will first draw the Parliament’s attention to the procedural connection between the debate and rule 9.16.7 of standing orders, which states that a Scottish rate resolution must be agreed before stage 3 of the budget bill can proceed.This rate resolution gives the Parliament an opportunity to provide stability in our tax system while delivering vital investment in our public services and giving our young people more opportunities to learn and flourish. Our approach to date...