More than a third of Scottish people would consider leaving the country if income tax rates are increased further, research has found.

Humza Yousaf has talked extensively about his “progressive” taxation plans since becoming first minister at the end of March.

Along with a consultation about raising council tax on second homes, Yousaf has expressed support for introducing an additional income tax band to lift the amount higher earners pay.

Experts have forecast that could leave tens of thousands of higher earners facing a tax rate of 68%.

But a survey which took responses from more than 1,000 people in Scotland has found 36% will consider relocating to another part of the UK if Scottish income tax is hiked.

The research, published in The Times today and run by Survation for the True North consultancy, found younger people were generally more likely to move, with almost 48% of 18 to 24-year-olds suggesting they would think about leaving.

Men, at almost 40%, were more likely to consider moving than women, with 32% stating it was an option.

Scottish people earning in excess of £28,000 a year already pay more income tax than they would if they lived elsewhere in the UK.

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