Fairer Taxation

A Progressive System Supporting Services

While opposition parties demand tax cuts at the same time as they call for increases in public spending, the SNP in government has had to actually take the key decisions to ensure the funding of our services.

The SNP Scottish Government’s progressive approach to taxation means that there is more funding available to support our vital public services, by asking those with the broadest shoulders to pay a little bit more, while protecting low-income households in Scotland.

As a result, even more people in Scotland can expect to pay less tax than if they lived in England, Northern Ireland or Wales. Under the latest changes to income tax thresholds in the 2026-27 Budget, over 55% of Scots are set to pay less income tax because they live in Scotland and have a government led by the SNP.

In the recent Westminster budget, the UK Government made choices on tax that, taken together, mean that standards of living in the UK will continue to stagnate, but the SNP has made a different choice. The thresholds for the basic and intermediate rates will increase by 7.4%, which is well over twice the rate of inflation.

The Budget also introduced both a mansion tax for properties worth over £1 million and a private jet tax, raising even more critical funds for frontline services and measures to continue cutting child poverty. To those who choose to travel by private jet, the SNP says that in Scotland you will pay a fair share for that privilege - and, in doing so, you will be helping us make Scotland the fairer nation we all know it can and should be.

It is clear that Scottish taxpayers get the best deal in the UK, when you consider our lower average council tax and water bills, not to mention our free tuition, free prescriptions, free personal care for all who need it, free bus passes for 1.5 million older and younger Scots, expanded free early learning and childcare hours, expanded free school meals - the list goes on.

The SNP in government will continue to look at taxation, whether that is land value taxation or wealth taxation.

Those things are not straightforward, particularly within the limits of our current fiscal powers, which is why the Finance Secretary has said she wants a more fundamental review of the fiscal framework. But the SNP can be relied upon to continue taking a progressive, fairer approach to taxation.