That the Parliament calls on the Scottish Government to respect Parliament by outlining its tax policy when it publishes its Budget on 13 January 2026, and ensure that the policy is progressive, fair to the people of Scotland, and supports vital public services like Scotland’s NHS, schools, and blue light services.
Result 81 for, 29 against, 6 abstained, 13 did not vote Agreed
Scottish National Party
Scottish Conservative and Unionist Party
Scottish Labour
Scottish Green Party
Independent
Scottish Liberal Democrats
Reform UK
No Party Affiliation
That the Parliament calls on the Scottish Government to reduce income tax on working people in Scotland; commits to uprating income tax thresholds in line with inflation in the forthcoming Scottish Budget and in future Scottish Budgets; further commits to removing the Scottish basic rate and intermediate rate of income tax and replacing them with a single Scottish income tax rate of 19 pence on income up to the higher rate threshold, and believes that these fairer measures would begin to reduce the tax differential with the rest of the United Kingdom, put more money into the pockets of working families, and support economic growth by addressing the cumulative effects of current income tax policy.
Submitted by: Michael Marra, North East Scotland, Scottish Labour, Date lodged: Tuesday, January 6, 2026
Current status: Taken in the chamber on Wednesday, January 7, 2026
Submitted by: Ivan McKee, Glasgow Provan, Scottish National Party, Date lodged: Tuesday, January 6, 2026
Supported by: Shona Robison
Current status: Taken in the chamber on Wednesday, January 7, 2026