Scottish Rate Resolution
- Submitted by: Ben Macpherson, Edinburgh Northern and Leith, Scottish National Party.
- Date lodged: Monday, 02 March 2020
- Motion reference: S5M-21090
- Current status: Taken in the Chamber on Wednesday, 04 March 2020
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 2020-21 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,085,
(b) the Scottish basic rate is 20%, charged on income above £2,085 and up to a limit of £12,658,
(c) an intermediate rate of 21%, charged on income above £12,658 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
Vote
Result 58 for, 50 against, 5 abstained, 16 did not vote Vote Passed
Scottish National Party
- 57 for
- 0 against
- 0 abstained
- 4 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
- 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, Rona
- Macpherson, Ben
- Maguire, Ruth
- Martin, Gillian
- Mason, John
- 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
- Sturgeon, Nicola
- Swinney, John
- Todd, Maree
- Torrance, David
- Watt, Maureen
- Wheelhouse, Paul
- White, Sandra
Against
0Abstained
0Did not vote
Scottish Conservative and Unionist Party
- 0 for
- 25 against
- 0 abstained
- 6 did not vote
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For
0Against
- Ballantyne, Michelle
- Bowman, Bill
- Briggs, Miles
- Burnett, Alexander
- Cameron, Donald
- Carson, Finlay
- Corry, Maurice
- Davidson, Ruth
- Fraser, Murdo
- Golden, Maurice
- Greene, Jamie
- Halcro Johnston, Jamie
- Harris, Alison
- Kerr, Liam
- Lindhurst, Gordon
- Lockhart, Dean
- Mason, Tom
- Mitchell, Margaret
- Mountain, Edward
- Simpson, Graham
- Smith, Liz
- Stewart, Alexander
- Tomkins, Adam
- Wells, Annie
- Whittle, Brian
Abstained
0Did not vote
Scottish Labour
- 0 for
- 20 against
- 0 abstained
- 3 did not vote
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0Against
- Baillie, Jackie
- Baker, Claire
- Beamish, Claudia
- Bibby, Neil
- Boyack, Sarah
- Fee, Mary
- Findlay, Neil
- Grant, Rhoda
- Gray, Iain
- Johnson, Daniel
- Kelly, James
- Lamont, Johann
- Lennon, Monica
- Leonard, Richard
- Macdonald, Lewis
- Rowley, Alex
- Sarwar, Anas
- Smith, Elaine
- Smyth, Colin
- Stewart, David
Abstained
0Did not vote
Scottish Green Party
- 0 for
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- 5 abstained
- 1 did not vote
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For
0Against
0Abstained
Did not vote
Scottish Liberal Democrats
- 0 for
- 5 against
- 0 abstained
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For
0Against
Abstained
0Did not vote
0Independent
- 1 for
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- 0 abstained
- 1 did not vote
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No Party Affiliation
- 0 for
- 0 against
- 0 abstained
- 1 did not vote
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