Chamber
Meeting of the Parliament 09 February 2023
09 Feb 2023 · S6 · Meeting of the Parliament
Item of business
Scottish Income Tax Rate Resolution 2023-24
The next item of business is a debate on motion S6M-07853, in the name of Tom Arthur, on the Scottish rate resolution. Members should note that I will put the question on the motion immediately following the conclusion of the debate. I invite members who wish to speak in the debate to press their request-to-speak button.
Motion moved,
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 2023-24 are as follows—
(a) a starter rate of 19%, charged on income up to a limit of £2,162,
(b) the Scottish basic rate is 20%, charged on income above £2,162 and up to a limit of £13,118,
(c) an intermediate rate of 21%, charged on income above £13,118 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 £125,140, and
(e) a top rate of 47%, charged on income above £125,140.—[John Swinney]
16:32References in this contribution
Motions, questions or amendments mentioned by their reference code.
In the same item of business
The Presiding Officer (Alison Johnstone)
NPA
The next item of business is a debate on motion S6M-07853, in the name of Tom Arthur, on the Scottish rate resolution. Members should note that I will put th...
The Minister for Public Finance, Planning and Community Wealth (Tom Arthur)
SNP
I will draw the Parliament’s attention to the procedural connection between this debate and rule 9.16.7 of the standing orders, which states that a Scottish ...
Willie Rennie (North East Fife) (LD)
LD
We will cautiously support the resolution. As it is an emergency, we understand the need to protect public finances. However, if public finances improve, the...
Tom Arthur
SNP
I thank Mr Rennie for his support for the resolution, for his instructive engagement and for his enthusiasm, because he wants to start talking now about the ...
Liz Smith (Mid Scotland and Fife) (Con)
Con
The minister is quite correct that there is a convention in this Parliament—rule 9.16.7 of standing orders says that a rates resolution must be passed before...
The Deputy First Minister and Cabinet Secretary for Covid Recovery (John Swinney)
SNP
I am interested in the line of argument that Liz Smith is developing because, essentially, she goes into territory where the tax system can be utilised to cr...
Liz Smith
Con
Yes, I accept that and I think that tax incentives are critical. We have had considerable differences of opinion about the behavioural aspects of different t...
Daniel Johnson (Edinburgh Southern) (Lab)
Lab
I think that it was deeply unfair of the cabinet secretary to make the Minister for Public Finance chuckle as he got to his feet. Tax is a very serious busin...
John Swinney
SNP
I am happy to confirm that I was not in any way deliberately trying to make the minister chuckle. I was simply somewhat discomfited by the fact that I was ha...
Daniel Johnson
Lab
In fairness, that is a matter for the Minister for Public Finance, from whom we will hear later. I am pleased to see the proposals being made. We are now se...
Ross Greer (West Scotland) (Green)
Green
I will briefly pick up on an issue that has dogged our debates on taxation in recent years. It has not come up this afternoon, but it did during last week’s ...
Alex Cole-Hamilton (Edinburgh Western) (LD)
LD
Scottish Liberal Democrats have considered the vote on the rate resolution separately to the vote that will come on the budget after recess. In the debate th...
The Presiding Officer
NPA
Could you please conclude, Mr Cole-Hamilton?
Alex Cole-Hamilton
LD
—we can see the necessity of fixing it. I would like an answer from the cabinet secretary, in his closing remarks, to the question: will those tax increases ...
The Presiding Officer
NPA
I call Tom Arthur to wind up. You have up to four minutes, minister. 16:57
Tom Arthur
SNP
Thank you, Presiding Officer. I am conscious that I stand between members and recess, so I will keep my remarks as brief as possible. I begin by thanking fo...
The Presiding Officer
NPA
Minister, if you could just give me one moment. I would be grateful if members who are just coming into the chamber could do so quietly and if conversations ...
Tom Arthur
SNP
I will build on the response that I gave to Willie Rennie’s intervention, in direct response to Alex Cole-Hamilton’s question. He asks what our future policy...
Willie Rennie
LD
I completely understand that point—the world is unpredictable. However, I hope that the minister understands our point about the balance. We need to have pro...
Tom Arthur
SNP
I do, entirely, and that speaks to the importance of the independent and robust assessment and forecast provided by the Scottish Fiscal Commission, of the Go...
The Presiding Officer
NPA
That concludes the debate on the Scottish rate resolution. Rule 11.3.1 requires the question on the Scottish rate resolution to be put immediately after the...
The Presiding Officer
NPA
There will be a division. There will be a short suspension to allow members to access the digital voting system. 17:02 Meeting suspended. 17:04 On resuming—
The Presiding Officer
NPA
The question is, that motion S6M-07853, in the name of Tom Arthur, on the Scottish rate resolution, be agreed to. Members should cast their votes now. The...
Gillian Martin (Aberdeenshire East) (SNP)
SNP
On a point of order, Presiding Officer. My app did not connect. I would have voted yes.
The Presiding Officer
NPA
We will ensure that that is recorded.
Jackie Dunbar (Aberdeen Donside) (SNP)
SNP
On a point of order, Presiding Officer. I have a slow connection, and I am not sure whether my vote has been recorded.
The Presiding Officer
NPA
I confirm that it has been recorded. For Adam, George (Paisley) (SNP) Adam, Karen (Banffshire and Buchan Coast) (SNP) Adamson, Clare (Motherwell and Wish...
The Presiding Officer
NPA
The result of the division is: For 90, Against 2, Abstentions 28. Motion agreed to, That the Parliament agrees that, for the purposes of section 11A of the...