Scottish Government Draft Spending and Tax Plans 2019-20

Part of the debate – in the Scottish Parliament on 12th December 2018.

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Photo of Derek Mackay Derek Mackay Scottish National Party

Clearly, Dean Lockhart was not listening when I pointed out that 90 per cent of properties in Scotland will pay a lower poundage than those in other parts of the UK, so every single small or medium-sized business in Scotland will pay less tax by being in Scotland than it would if it were south of the border.

As well as that, we are fairer and more progressive on income tax, we invest more for our public services and we protect the economy. Therefore, in fact, not only are we the lowest-taxed part of the UK, but—even more important—we are the fairest.