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 to be charged above the personal allowance), the Scottish rates and limits for the tax year 2025-26 are as follows—(a) a starter rate of 19%, charged on income up to a limit of £2,827,  (b) the Scottish basic rate is 20%, charged on income above £2,827 and up to a limit of £14,921,  (c) an intermediate rate of 21%, charged on income above £14,921 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.