Summary
The 2026 Scottish election is focusing on tax and welfare policies. Scotland's tax system differs from the rest of the UK, with some earning groups paying less tax and others paying more. Social security spending has increased, especially with payments to support low-income families.
Key Facts
- The Scottish election in 2026 will consider tax and welfare as key issues.
- Scotland has six income tax levels, compared to three in the rest of the UK.
- Lower earners in Scotland pay less tax, while middle and higher earners pay more.
- 55% of Scottish taxpayers earning up to £33,500 will pay slightly less tax than similar earners in the rest of the UK.
- Those earning more than £33,500 will pay more tax, with £50,000 earners paying about £1,500 more.
- The SNP government views this as a way to address wealth inequality.
- The Scottish Child Payment has been increased to £28.20 per child under 15 for low-income families.
- Future plans include raising this payment to £40 for families with children under 12 months, contingent on SNP's election win.
