Best of the Spectator Reality Check: SNP budget – the smallest tax cut in history
Jan 22, 2026
Scotland's SNP proposes what might be the smallest tax cut ever, claiming relief for low-income earners. However, analysis reveals a mere £40 annual benefit, raising concerns for small businesses. Higher earners face increased taxes, with rates nearing 80%. Surprisingly, the cut disproportionately favors those with higher incomes. The discussion raises questions about the SNP's tax messaging and the potential for Scottish taxpayers to pay more than their English counterparts in the near future. Trust in the SNP on fiscal matters appears shaky.
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Tiny Tax Cut For Lower Earners
- The SNP's headline tax claim hinges on lifting thresholds for two lowest Scottish bands, reducing fiscal drag for lower earners.
- Michael Simmons says this technically makes many Scots pay less tax than in England but the cut is tiny, about £40 a year.
Insider View On SNP Comms Strategy
- Michael Simmons recalls working inside the Scottish government and its drive to outshine England in communications.
- He uses that experience to explain why the SNP framed the budget to claim Scots pay less tax than in the rest of the UK.
Big Costs For Higher Earners
- Higher earners in Scotland face much larger tax increases that outweigh the tiny benefit to the poor.
- Simmons warns marginal rates could approach nearly 80% for some professionals, deterring skilled workers.