Scotland Election 2016

Holyrood election 2016: Where the parties stand on taxation

Voters in Scotland go to the polls on Thursday 5 May to choose their next MSPs. But where do the parties stand on key issues? Here we look at taxation.


  • against George Osborne's 40p higher rate threshold rise above inflation
  • freeze the basic rate of tax for the duration of the next parliament
  • no planned increases to the higher (40p) or additional rate (45p)
  • setting a zero tax rate which will ensure that, by 2021/22, no one pays tax on the first £12,750 of their income

  • against George Osborne's 40p higher rate threshold rise above inflation
  • 1p increase in Scottish income tax rates
  • increase top rate of tax to 50% on those earning more than £150,000

  • in favour of George Osborne's 40p higher rate threshold rise above inflation
  • no planned changes to basic, higher or additional rates
  • maintain the 45% rate of tax on those earning more than £150,000

  • against George Osborne's 40p higher rate threshold rise above inflation
  • 1p increase in Scottish income tax rates
  • when resources allow, to introduce a zero-rate of tax above the personal allowance
  • a "fairer system of local taxation to replace the Council Tax".

  • against George Osborne's 40p higher rate threshold rise above inflation
  • the current basic rate of income tax replaced with a rate of 18% for the first £7,500 of cash above the personal allowance
  • a rate of 22% would be applied to income above £19,000, plus a new 43p rate, starting at £43,000
  • 60p rate of income tax for Scotland's highest earners over £150,000

  • taxes should not be higher at all in Scotland
  • introduce a new intermediate tax rate of 30% on income tax ranging between £45,300 and £55,000
  • the higher rate of 40% to begin at the threshold of £55,000
  • work closely with the UK government to identify companies that are not paying their fair share of tax

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