Scottish Rate Resolution
- Submitted by: Tom Arthur, Renfrewshire South, Scottish National Party.
- Date lodged: Tuesday, 07 February 2023
- Motion reference: S6M-07853
- Current status: Taken in the Chamber on Thursday, 09 February 2023
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 2023-24 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,162,
(b) the Scottish basic rate is 20%, charged on income above £2,162 and up to a limit of £13,118,
(c) an intermediate rate of 21%, charged on income above £13,118 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 £125,140, and
(e) a top rate of 47%, charged on income above £125,140.
Supported by:
Richard Lochhead, Ivan McKee, John Swinney
Vote
Result 90 for, 2 against, 28 abstained, 9 did not vote Vote Passed
Scottish National Party
- 59 for
- 0 against
- 0 abstained
- 5 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
- Gibson, Kenneth
- Gilruth, Jenny
- Grahame, Christine
- Gray, Neil
- Harper, Emma
- Haughey, Clare
- Hepburn, Jamie
- Hyslop, Fiona
- Kidd, Bill
- Lochhead, Richard
- MacDonald, Gordon
- MacGregor, Fulton
- Mackay, Rona
- Macpherson, Ben
- Maguire, Ruth
- Martin, Gillian
- Mason, John
- Matheson, Michael
- McAllan, Màiri
- McKee, Ivan
- McKelvie, Christina
- McLennan, Paul
- McMillan, Stuart
- McNair, Marie
- Minto, Jenni
- Nicoll, Audrey
- Regan, Ash
- Robertson, Angus
- Robison, Shona
- Roddick, Emma
- Stevenson, Collette
- Stewart, Kaukab
- Stewart, Kevin
- Swinney, John
- Thomson, Michelle
- Todd, Maree
- Torrance, David
- Tweed, Evelyn
- Whitham, Elena
Against
0Abstained
0Did not vote
Scottish Conservative and Unionist Party
- 1 for
- 2 against
- 28 abstained
- 0 did not vote
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For
Against
Abstained
- Balfour, Jeremy
- Briggs, Miles
- Burnett, Alexander
- Cameron, Donald
- Carlaw, Jackson
- Carson, Finlay
- Findlay, Russell
- Fraser, Murdo
- Gallacher, Meghan
- Golden, Maurice
- Gosal, Pam
- Greene, Jamie
- Halcro Johnston, Jamie
- Hamilton, Rachael
- Hoy, Craig
- Kerr, Liam
- Kerr, Stephen
- Lumsden, Douglas
- McCall, Roz
- Mountain, Edward
- Mundell, Oliver
- Ross, Douglas
- Simpson, Graham
- Smith, Liz
- Stewart, Alexander
- Webber, Sue
- Wells, Annie
- White, Tess
Did not vote
0Scottish Labour
- 19 for
- 0 against
- 0 abstained
- 3 did not vote
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For
- Baillie, Jackie
- Baker, Claire
- Bibby, Neil
- Boyack, Sarah
- Choudhury, Foysol
- Clark, Katy
- Duncan-Glancy, Pam
- Griffin, Mark
- Johnson, Daniel
- Lennon, Monica
- Leonard, Richard
- Marra, Michael
- McNeill, Pauline
- Mochan, Carol
- O'Kane, Paul
- Smyth, Colin
- Sweeney, Paul
- Villalba, Mercedes
- Whitfield, Martin
Against
0Abstained
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
- 4 for
- 0 against
- 0 abstained
- 0 did not vote
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For
Against
0Abstained
0Did not vote
0No Party Affiliation
- 0 for
- 0 against
- 0 abstained
- 1 did not vote
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