Scottish Rate Resolution

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 2017-18 are as follows—

(a) the Scottish basic rate is 20%, charged on income up to a Scottish basic rate limit of £31,500,

(b) a Scottish higher rate of 40%, charged on income above that Scottish basic rate limit and up to a Scottish higher rate limit of £150,000, and

(c) a Scottish additional rate of 45%, charged on income above that Scottish higher rate limit.