Submitted by:
Craig Hoy,
South Scotland, Scottish Conservative and Unionist Party
Date lodged:
Monday, 05 January 2026
Motion type: Motion For Debate
Motion reference: S6M-20294
Current status: Taken in the Chamber on Wednesday, 07 January 2026
Motions as amended
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.
Vote
Result81 for, 29 against, 6 abstained, 13 did not voteAgreed
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.