motion_title: Scottish Rate Resolution
motion_text: 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.
  S6M-07853: 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.