Delivering his Draft Budget in December, Derek MacKay argued that Scotland was the ‘fairest taxed part of the UK’. As the dust settles on the 2019/20 Scottish Budget, it’s a good time to reflect on the Scottish Government’s approach to taxation, and to examine that claim.
Devolved tax policy in Scotland and the claim to fairness
Looking across each of the taxes controlled by Holyrood, the common thread underpinning policy decisions is the Scottish Government’s desire to make two claims.
First, that Scottish tax policy is more progressive than the equivalent policy in other parts of the UK. Second, that those with the lowest incomes, or living in the lowest value properties, pay relatively less tax in Scotland than they would do in rUK.Continue reading