FOI/202600501499 · FOI · unclear
Cabinet Secretary for Finance and Local Government’s statement regarding tax payers in Scotland: FOI release
Information requested
In relation to Cabinet Secretary for Finance and Local Government’s statement on Tuesday 13 January that "As a result, even more people in Scotland can expect to pay less tax than if they lived in England, Northern Ireland or Wales. That’s over 55 per cent of Scots set to pay less income tax because they live in Scotland.":
1. What was the specific median income figure used in the production of this data?
2. What was the income figure used to produce the 55% analysis point on the income scale?
3. What date were these figures in 1 and 2 valid?
4. Are the figures in 1 and 2 related to all Scottish income tax payers, or those currently in employment?
5. What is the total number of people this 55% figure is related to?
6. Is this 55% figure based on forecast or actual income?
Response
Most of the information you have requested can be found in the public domain. As per Section 25(1) of the Freedom of Information (Scotland) Act 2002 (FOISA), we kindly point you to the links below where appropriate:
1. Figures can be found in tab “Figure S4.15” of “Chapter 4 – Tax – Supplementary Figures” from the Scottish Fiscal Commission; the median income figure is £31,136 gross and £30,350 net of deductions.
2. As shown in tab “Figure S4.16” of “Chapter 4 – Tax – Supplementary Figures” from the Scottish Fiscal Commission, the 55% figure is based around £33,500, which is the point where Scottish taxpayers are expected to pay more tax than they would do elsewhere in the UK.
3. These are the latest available figures produced by the Scottish Fiscal Commission to accompany Scottish Budget 2026-27: Scotland's Economic and Fiscal Forecasts January 2026.
4. These figures relate to all Scottish income taxpayers.
5. The total can be calculated from tab “Figure S4.16” of “Chapter 4 – Tax – Supplementary Figures” from the Scottish Fiscal Commission; the figure is over 55% using 1,763,093 taxpayers gross or 1,809,984 net of deductions.
6. As stated in tab “Figure S4.16” of “Chapter 4 – Tax – Supplementary Figures” from the Scottish Fiscal Commission, estimates for 2026-27 are based on forecasts.
About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.
Detected exemption language
As per Section 25(1) of the Freedom of Information (Scotland) Act 2002 (FOISA), we kindly point you to the links below where appropriate: 1.