Tax Thresholds (Budget)

Portfolio Question Time – in the Scottish Parliament at on 10 December 2025.

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Photo of Tim Eagle Tim Eagle Conservative

To ask the Scottish Government whether it will provide an update on what plans it has to amend tax thresholds in the next Scottish budget. (S6O-05274)

Photo of Shona Robison Shona Robison Scottish National Party

As is normal, we will outline our income tax policy decisions in the Scottish budget, which for the year 2026-27 will be published on 13 January 2026.

Photo of Tim Eagle Tim Eagle Conservative

Labour’s decision to freeze income tax thresholds—which was unsurprising, given what Labour has been doing in government—pulls more ordinary workers into higher tax bands. Although the Scottish National Party has criticised the Labour budget, it is doing the same in Scotland. In 2018, an experienced teacher’s salary sat at around £9,000 below the higher rate threshold, whereas, next year, that same teacher will be at around £9,000 above it. I do not see how that can be fair. Does the Cabinet secretary accept that the continuation of threshold freezes is nothing more than a stealth tax on working people at a time when they need more money in their pockets?

Photo of Shona Robison Shona Robison Scottish National Party

The Scottish Government has introduced many measures that have put more money into people’s pockets, including the Scottish child payment, which has meant that Scotland is the only part of these islands with falling child poverty rates. We expect those with the broadest shoulders to pay a bit more; however, we will deliver a budget that will be fair to households, fund public services and continue our ambition to eradicate child poverty.

Photo of Liam McArthur Liam McArthur Liberal Democrat

That concludes portfolio questions on finance and local government. There will be a brief pause before we move to the next item of business, to allow members on front benches to change.

Question Time

Question Time is an opportunity for MPs and Members of the House of Lords to ask Government Ministers questions. These questions are asked in the Chamber itself and are known as Oral Questions. Members may also put down Written Questions. In the House of Commons, Question Time takes place for an hour on Mondays, Tuesdays, Wednesdays and Thursdays after Prayers. The different Government Departments answer questions according to a rota and the questions asked must relate to the responsibilities of the Government Department concerned. In the House of Lords up to four questions may be asked of the Government at the beginning of each day's business. They are known as 'starred questions' because they are marked with a star on the Order Paper. Questions may also be asked at the end of each day's business and these may include a short debate. They are known as 'unstarred questions' and are less frequent. Questions in both Houses must be written down in advance and put on the agenda and both Houses have methods for selecting the questions that will be asked. Further information can be obtained from factsheet P1 at the UK Parliament site.

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