More than half of Scots do not believe higher income tax rates are delivering better public services, according to a new poll published ahead of today’s Scottish Budget.

Polling by Survation for True North Advisors found just 27 per cent believe personal taxation in Scotland offers value for money, compared with 51.7 per cent who disagree. The findings come as Finance Secretary Shona Robison prepares to set out tax and spending plans at Holyrood.

Income tax rates have diverged from the rest of the UK since 2017, with anyone earning more than £30,318 paying more than counterparts south of the Border. A £50,000 salary attracts £1,527 more in income tax. First Minister John Swinney has ruled out rate changes, though thresholds could still be adjusted.

The poll also found just 36.7 per cent believe the Scottish Government has the right policies to make Scotland competitive for business.

Sandy Begbie, chief executive of Scottish Financial Enterprise, said: “As this survey shows, the public do not believe we are receiving higher quality services in return for higher taxes. The deteriorating quality, in particular in the NHS and education, are impacting businesses both in the day-to-day operations and longer-term planning.”

Andrew Liddle, senior adviser at True North Advisors, said: “With devolved elections less than five months away and the UK government’s economic record under increasing scrutiny, this polling shows tax and growth are likely to be key issues for voters in the race for Bute House."

He added: “With Scottish Labour already committing to narrowing the income tax gap with the rest of the UK - as well as Reform UK offering an unapologetically pro-business approach - how to kick-start Scotland’s sluggish economy is likely to be a central feature of the campaign ahead.”

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