Half of Scots give 'no' answer on paying more personal income tax in new poll

Paying higher levels of personal tax in Scotland is not helping produce better public services, almost half of the respondents to a new poll have said.

The survey, carried out by Survation for True North Advisors, found 49 per cent of Scots who responded did not feel like they were getting value for money out of paying more income tax.

Scottish Financial Enterprise said public-private partnerships could kickstart economic growth | LIONEL BONAVENTURE/AFP via Getty Images

It comes after the Institute for Fiscal Studies in November said two studies by HMRC suggested “previous increases in Scotland’s top rate of income tax will have slightly reduced revenues rather than slightly increased them”.

A new "Advanced" band of income tax for those earning more than £75,000 was introduced in Scotland last year along with other changes to tax rates.

The top tax rate, for those earning over £125,140, was also increased by 1p to 48 per cent for 2024/25.

According to the Survation poll, a total of 32 per cent of respondents thought the extra income tax was boosting public services.

Sandy Begbie, chief executive of Scottish Financial Enterprise, told The Times: “We support the Scottish Government’s focus on driving economic growth and part of that should be an acceptance that you cannot tax your way to growth.

“Ultimately, a competitive tax landscape is key to delivering the sustainable economic growth we all want to fund better public services and drive prosperity. This polling is yet more evidence that the people of Scotland do not believe higher income taxes are delivering value for money.

“The Scottish Government’s decision to not raise income tax rates further is welcome and supported by the vast majority of the public, and we now need a concerted effort from ministers to deliver sustainable growth and better support businesses.”

The Scottish Government stated in its 2025/26 Budget that no further income tax rises would take place in this parliamentary term, which ends with next year’s Holyrood elections.

That stance was supported by 66 per cent of respondents to the poll. Only 9 per cent were opposed.

A separate question from the poll exclusively published by The Scotsman on Sunday showed Scots lack confidence in the Scottish Government’s business policies.

Just 36 per cent of respondents agreed the Government had the right policies in place to make Scotland a competitive place to do business. A total of 42 per cent said the opposite, and 22 per cent did not know.