Scottish Rate Resolution
- Submitted by: Derek Mackay, Renfrewshire North and West, Scottish National Party.
- Date lodged: Monday, 18 February 2019
- Motion reference: S5M-15879
- Current status: Taken in the Chamber on Tuesday, 19 February 2019
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 2019-20 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,049,
(b) the Scottish basic rate is 20%, charged on income above £2,049 and up to a limit of £12,444,
(c) an intermediate rate of 21%, charged on income above £12,444 and up to a limit of £30,930,
(d) a higher rate of 41%, charged on income above £30,930 and up to a limit of £150,000, and
(e) a top rate of 46%, charged on income above £150,000.
Supported by:
Kate Forbes, Jamie Hepburn, Ivan McKee
Vote
Result 61 for, 52 against, 6 abstained, 10 did not vote Vote Passed
Scottish National Party
- 61 for
- 0 against
- 0 abstained
- 1 did not vote
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For
- Adam, George
- Adamson, Clare
- Allan, Dr Alasdair
- Arthur, Tom
- Beattie, Colin
- Brown, Keith
- Campbell, Aileen
- Coffey, Willie
- Constance, Angela
- Crawford, Bruce
- Cunningham, Roseanna
- Dey, Graeme
- Doris, Bob
- Dornan, James
- Ewing, Annabelle
- Ewing, Fergus
- Fabiani, Linda
- FitzPatrick, Joe
- Forbes, Kate
- Freeman, Jeane
- Gibson, Kenneth
- Gilruth, Jenny
- Gougeon, Mairi
- Grahame, Christine
- Harper, Emma
- Haughey, Clare
- Hepburn, Jamie
- Hyslop, Fiona
- Kidd, Bill
- Lochhead, Richard
- Lyle, Richard
- MacDonald, Angus
- MacDonald, Gordon
- MacGregor, Fulton
- Mackay, Derek
- Mackay, Rona
- Macpherson, Ben
- Maguire, Ruth
- Martin, Gillian
- Mason, John
- Matheson, Michael
- McAlpine, Joan
- McKee, Ivan
- McKelvie, Christina
- McMillan, Stuart
- Neil, Alex
- Paterson, Gil
- Regan, Ash
- Robison, Shona
- Ross, Gail
- Russell, Michael
- Somerville, Shirley-Anne
- Stevenson, Stewart
- Stewart, Kevin
- Swinney, John
- Todd, Maree
- Torrance, David
- Watt, Maureen
- Wheelhouse, Paul
- White, Sandra
- Yousaf, Humza
Against
0Abstained
0Did not vote
- Sturgeon, Nicola
Scottish Conservative and Unionist Party
- 0 for
- 30 against
- 0 abstained
- 1 did not vote
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For
0Against
- Balfour, Jeremy
- Ballantyne, Michelle
- Bowman, Bill
- Briggs, Miles
- Burnett, Alexander
- Cameron, Donald
- Carlaw, Jackson
- Carson, Finlay
- Chapman, Peter
- Corry, Maurice
- Fraser, Murdo
- Golden, Maurice
- Greene, Jamie
- Halcro Johnston, Jamie
- Hamilton, Rachael
- Harris, Alison
- Kerr, Liam
- Lindhurst, Gordon
- Lockhart, Dean
- Mason, Tom
- Mitchell, Margaret
- Mountain, Edward
- Mundell, Oliver
- Scott, John
- Simpson, Graham
- Smith, Liz
- Stewart, Alexander
- Tomkins, Adam
- Wells, Annie
- Whittle, Brian
Abstained
0Did not vote
- Davidson, Ruth
Scottish Labour
- 0 for
- 17 against
- 0 abstained
- 6 did not vote
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For
0Against
- Baillie, Jackie
- Baker, Claire
- Beamish, Claudia
- Bibby, Neil
- Findlay, Neil
- Grant, Rhoda
- Gray, Iain
- Griffin, Mark
- Johnson, Daniel
- Kelly, James
- Lennon, Monica
- Leonard, Richard
- Macdonald, Lewis
- Sarwar, Anas
- Smith, Elaine
- Smyth, Colin
- Stewart, David
Abstained
0Did not vote
- Dugdale, Kezia
- Fee, Mary
- Lamont, Johann
- Marra, Jenny
- McNeill, Pauline
- Rowley, Alex
Scottish Green Party
- 0 for
- 0 against
- 6 abstained
- 0 did not vote
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For
0Against
0Abstained
- Finnie, John
- Greer, Ross
- Harvie, Patrick
- Johnstone, Alison
- Ruskell, Mark
- Wightman, Andy
Did not vote
0Scottish Liberal Democrats
- 0 for
- 5 against
- 0 abstained
- 0 did not vote
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For
0Against
- Cole-Hamilton, Alex
- McArthur, Liam
- Rennie, Willie
- Rumbles, Mike
- Scott, Tavish
Abstained
0Did not vote
0Independent
- 0 for
- 0 against
- 0 abstained
- 1 did not vote
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For
0Against
0Abstained
0Did not vote
- McDonald, Mark
No Party Affiliation
- 0 for
- 0 against
- 0 abstained
- 1 did not vote
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For
0Against
0Abstained
0Did not vote
- Macintosh, Ken