1/ Update. The data cited below strongly suggested that John Swinney misled parliament yesterday, but it wasn’t quite definitive. Because all taxpayers in Scotland benefit from the 19% starter rate, the tipping point at which taxpayers paid more in 2023-24 was about £2k above…
1/ According to the latest Scottish Income Tax Outturn Statistics, intermediate + higher + top rate taxpayers were 57% of all taxpayers in Scotland in 2023-24.
These bands all pay tax at rates higher than the rUK equivalents.
5/… misled parliament himself as to the true situation. Section 1.7(c) of the Ministerial Code requires John Swinney to correct the Official Report at the earliest opportunity. The FOI response from HMRC is here:
4/ In both years, HMRC data reveals that the majority of taxpayers were above the earnings threshold at which they paid more tax in Scotland than if they lived elsewhere in the UK. This means that John Swinney has falsely accused Russell Findlay of misleading parliament and…
