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By Reality Check team
BBC News
In their last televised debate of the 2021 Holyrood election campaign, the five leaders of Scotland’s larger political parties traded claims on tax, the pandemic and social care.
We’ve looked at some of them.
Nicola Sturgeon (SNP): ‘We reformed the tax system in the last parliament – we raised more revenue out of it’
This is correct but needs context.
From 2018, there has been a different regime for Scottish income tax payers, using newly devolved powers.
Lower earners pay a lower rate on a small tranche of their money, meaning they pay £21 per year less than someone on the same pay in the rest of the UK.
- introduced additional tax bands
- put up the main rates by 1%
- raised the amount taxpayers pay on earnings above about £28,500 – and, even more steeply, to 41% above £43,663
And this had been expected to raise, last financial year, £456m more than if Westminster’s tax bands and…
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