Scottish Rate Resolution
- Submitted by: Kate Forbes, Skye, Lochaber and Badenoch, Scottish National Party.
- Date lodged: Tuesday, 23 February 2021
- Motion reference: S5M-24225
- Current status: Taken in the Chamber on Thursday, 25 February 2021
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 2021-22 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,097,
(b) the Scottish basic rate is 20%, charged on income above £2,097
and up to a limit of £12,726,
(c) an intermediate rate of 21%, charged on income above £12,726
and up to a limit of £31,092,
(d) a higher rate of 41%, charged on income above £31,092 and up
to a limit of £150,000, and
(e) a top rate of 46%, charged on income above £150,000.
Supported by:
Ivan McKee
Vote
Result 88 for, 1 against, 35 abstained, 5 did not vote Vote Passed
Scottish National Party
- 60 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, 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
- Sturgeon, Nicola
- Swinney, John
- Todd, Maree
- Watt, Maureen
- Wheelhouse, Paul
- White, Sandra
- Yousaf, Humza
Against
0Abstained
0Did not vote
Scottish Conservative and Unionist Party
- 0 for
- 0 against
- 29 abstained
- 1 did not vote
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For
0Against
0Abstained
- Balfour, Jeremy
- Bowman, Bill
- Briggs, Miles
- Cameron, Donald
- Carlaw, Jackson
- Carson, Finlay
- Chapman, Peter
- Corry, Maurice
- Davidson, Ruth
- 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
Did not vote
Scottish Labour
- 22 for
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For
- Baillie, Jackie
- Beamish, Claudia
- Bibby, Neil
- Boyack, Sarah
- Fee, Mary
- Findlay, Neil
- Grant, Rhoda
- Gray, Iain
- Griffin, Mark
- Johnson, Daniel
- Kelly, James
- Lamont, Johann
- Lennon, Monica
- Leonard, Richard
- Macdonald, Lewis
- Marra, Jenny
- McNeill, Pauline
- Rowley, Alex
- Sarwar, Anas
- Smith, Elaine
- Smyth, Colin
- Stewart, David
Against
0Abstained
0Did not vote
Scottish Liberal Democrats
- 4 for
- 1 against
- 0 abstained
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For
Against
Abstained
0Did not vote
0Scottish Green Party
- 0 for
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- 5 abstained
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For
0Against
0Abstained
Did not vote
0Independent
- 2 for
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- 0 abstained
- 1 did not vote
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Reform UK
- 0 for
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- 1 abstained
- 0 did not vote
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No Party Affiliation
- 0 for
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- 0 abstained
- 1 did not vote
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