Motion · S6M-20294 · 5 Jan 2026

Lowering Bills for Scotland’s Workers

Lodged by Craig Hoy (Scottish Conservative and Unionist Party) Motion For Debate 0 supporters

The motion

That the Parliament calls on the Scottish Government to reduce income tax on working people in Scotland; commits to uprating income tax thresholds in line with inflation in the forthcoming Scottish Budget and in future Scottish Budgets; further commits to removing the Scottish basic rate and intermediate rate of income tax and replacing them with a single Scottish income tax rate of 19 pence on income up to the higher rate threshold, and believes that these fairer measures would begin to reduce the tax differential with the rest of the United Kingdom, put more money into the pockets of working families, and support economic growth by addressing the cumulative effects of current income tax policy.

Source: the Scottish Parliament motions and amendments record.