Scottish Parliament tax resolutions

Source universe · Acquisition routes

Primary authority · Link and cite only · Public

Published by Scottish Parliament. Jurisdiction: Scotland.

What it covers

• Scottish Income Tax
• annual rates and bands
• votes and motions

Publication and history

Proposed motions, debates and agreed resolutions are separate events; a new resolution is required for each tax year.

Publisher-retained annual motions and official proceedings; each outcome remains bound to one tax year.

Review cadence: Annual. Reliability: Controlling authority.

Acquisition and rights

• Acquisition: Link and cite only

• Licence: Scottish Parliament Copyright Licence

• Commercial reuse: Permitted with attribution

• Raw storage: Permitted

• Derived assertions: Permitted

• Public use: Attributed derived content

• Visibility: Public

Use stable publisher links and exact motion identities. No automated HTML acquisition is implemented in this slice even though the licence permits reuse.

Contains information licensed under the Scottish Parliament Copyright Licence.

Evidence for this decision

• Scottish Parliament votes and motions — Publisher evidence, reviewed 11 September 2026.
• Scottish Parliament copyright licence — Licence evidence, reviewed 11 September 2026.

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.