Wellbeing Economy (United Kingdom Government Policies)

Part of the debate – in the Scottish Parliament at on 27 March 2024.

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Photo of Màiri McAllan Màiri McAllan Scottish National Party

I listen carefully to Scottish business and the IOD, which are among the members of our new deal for business group, with which I held my first round-table meeting as cabinet secretary last week. I take on board the results of that survey in respect of tax and the risks, as the IOD sees it, of tax divergence.

We have faced some of the most difficult financial circumstances in the devolution era. We are determined to continue to provide excellent public services and good, high standards of living for the people of Scotland, and that has required a progressive tax regime. However, I am clear that tax is but one tool that we have, that it has to be used carefully, and that we have to consider the risk of divergence across the UK.