Motion For Debate · S6M-20844 · Session 6
Scottish Rate Resolution
The motion
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 to be charged above the personal allowance), the Scottish rates and limits for the tax year 2026-27 are as follows—(a) a starter rate of 19%, charged on income up to a limit of £3,967, (b) the Scottish basic rate is 20%, charged on income above £3,967 and up to a limit of £16,956, (c) an intermediate rate of 21%, charged on income above £16,956 and up to a limit of £31,092, (d) a higher rate of 42%, charged on income above £31,092 and up to a limit of £62,430, (e) an advanced rate of 45%, charged on income above £62,430 and up to a limit of £125,140, and(f) a top rate of 48%, charged on income above £125,140.
Signatures by party
1 MSP besides the lodger · 0 from other partiesParty on the day each MSP signed. Signing a motion is voluntary and not whipped. Who signs whose motions
Vote
1 division- 19 Feb 2026Carried93 for, 29 against, 1 abstained
Supporters
1 MSPSNP 1
Party shown is each supporter’s party when the motion was published.
In the Official Report
4 contributions mention S6M-20844-
19 Feb 2026Scottish Income Tax Rate Resolution 2026-27
The next item of business is a debate on motion S6M-20844, in the name of Shona Robison, on the Scottish income tax rate resolution 2026-27.16:13
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19 Feb 2026Scottish Income Tax Rate Resolution 2026-27
That concludes the debate. The question is, that motion S6M-20844, in the name of Shona Robison, on the Scottish income tax rate resolution 2026-27, be agreed to. Are we agreed?Members: No.
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19 Feb 2026Scottish Income Tax Rate Resolution 2026-27
The question is, that motion S6M-20844, in the name of Shona Robison, on the Scottish income tax rate resolution 2026-27, be agreed to. Members should cast their votes now.The vote is closed.
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19 Feb 2026Scottish Income Tax Rate Resolution 2026-27
The result of the division on motion S6M-20844, in the name of Shona Robison, on the Scottish income tax rate resolution 2026-27, is: For 93, Against 29, Abstentions 1.Motion agreed to,That the Parliament agrees that, for the purposes of s…