Scottish Rate Resolution
- Submitted by: Shona Robison, Dundee City East, Scottish National Party.
- Date lodged: Tuesday, 20 February 2024
- Motion reference: S6M-12252
- Current status: Taken in the Chamber on Thursday, 22 February 2024
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 to be charged above the personal allowance), the Scottish rates and limits for the tax year 2024-25 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,306,
(b) the Scottish basic rate is 20%, charged on income above £2,306 and up to a limit of £13,991,
(c) an intermediate rate of 21%, charged on income above £13,991 and up to a limit of £31,092,
(d) a higher rate of 42%, charged on income above £31,092 and up to a limit of £62,430,
(e) an advanced rate of 45%, charged on income above £62,430 and up to a limit of £125,140, and
(f) a top rate of 48%, charged on income above £125,140.
Supported by:
George Adam, Tom Arthur, Joe FitzPatrick
Vote
Result 62 for, 54 against, 0 abstained, 13 did not vote Vote Passed
Scottish National Party
- 55 for
- 0 against
- 0 abstained
- 8 did not vote
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For
- Adam, George
- Adam, Karen
- Adamson, Clare
- Allan, Dr Alasdair
- Arthur, Tom
- Beattie, Colin
- Brown, Keith
- Brown, Siobhian
- Callaghan, Stephanie
- Coffey, Willie
- Constance, Angela
- Dey, Graeme
- Don, Natalie
- Doris, Bob
- Dornan, James
- Dunbar, Jackie
- Ewing, Annabelle
- Ewing, Fergus
- Fairlie, Jim
- FitzPatrick, Joe
- Forbes, Kate
- Gibson, Kenneth
- Gougeon, Mairi
- Gray, Neil
- Harper, Emma
- Haughey, Clare
- Hepburn, Jamie
- Hyslop, Fiona
- Kidd, Bill
- Lochhead, Richard
- MacDonald, Gordon
- MacGregor, Fulton
- Mackay, Rona
- Maguire, Ruth
- Martin, Gillian
- Mason, John
- McAllan, Màiri
- McKee, Ivan
- McKelvie, Christina
- McLennan, Paul
- McMillan, Stuart
- McNair, Marie
- Minto, Jenni
- Nicoll, Audrey
- Robertson, Angus
- Robison, Shona
- Stevenson, Collette
- Stewart, Kaukab
- Stewart, Kevin
- Sturgeon, Nicola
- Swinney, John
- Thomson, Michelle
- Torrance, David
- Tweed, Evelyn
- Whitham, Elena
Against
0Abstained
0Did not vote
Scottish Conservative and Unionist Party
- 0 for
- 29 against
- 0 abstained
- 2 did not vote
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For
0Against
- Balfour, Jeremy
- Briggs, Miles
- Burnett, Alexander
- Carlaw, Jackson
- Carson, Finlay
- Dowey, Sharon
- Eagle, Tim
- Findlay, Russell
- Fraser, Murdo
- Gallacher, Meghan
- Golden, Maurice
- Gosal, Pam
- Greene, Jamie
- Gulhane, Sandesh
- Halcro Johnston, Jamie
- Hoy, Craig
- Kerr, Liam
- Kerr, Stephen
- Lumsden, Douglas
- McCall, Roz
- Mountain, Edward
- Mundell, Oliver
- Ross, Douglas
- Smith, Liz
- Stewart, Alexander
- Webber, Sue
- Wells, Annie
- White, Tess
- Whittle, Brian
Abstained
0Did not vote
Scottish Labour
- 0 for
- 20 against
- 0 abstained
- 2 did not vote
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For
0Against
- Baillie, Jackie
- Baker, Claire
- Bibby, Neil
- Boyack, Sarah
- Choudhury, Foysol
- Clark, Katy
- Duncan-Glancy, Pam
- Grant, Rhoda
- Griffin, Mark
- Lennon, Monica
- Leonard, Richard
- Marra, Michael
- McNeill, Pauline
- Mochan, Carol
- O'Kane, Paul
- Rowley, Alex
- Sarwar, Anas
- Smyth, Colin
- Sweeney, Paul
- Whitfield, Martin
Abstained
0Did not vote
Scottish Green Party
- 7 for
- 0 against
- 0 abstained
- 0 did not vote
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For
- Burgess, Ariane
- Chapman, Maggie
- Greer, Ross
- Harvie, Patrick
- Mackay, Gillian
- Ruskell, Mark
- Slater, Lorna
Against
0Abstained
0Did not vote
0Scottish Liberal Democrats
- 0 for
- 4 against
- 0 abstained
- 0 did not vote
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For
0Against
Abstained
0Did not vote
0No Party Affiliation
- 0 for
- 0 against
- 0 abstained
- 1 did not vote
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Alba Party
- 0 for
- 1 against
- 0 abstained
- 0 did not vote
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