Scottish Fiscal Commission's information on tax payments in Scotland: FOI release

Information requested

The Scottish Government has frequently claimed that more than half of taxpayers in Scotland pay less income tax than they would if they lived elsewhere in the UK. Based on the most up to date information available to the Scottish Government from the Scottish Fiscal Commission, was that claim true, or false, for the financial years 2023-24 and 2024-25?

Response

All of the information you have requested is available from the Scottish Fiscal Commission website. Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the website(s) listed, then please contact me again and I will send you a paper copy. 

The SFC factsheet published on 11th November 2025, and referenced above, shows that a majority of taxpayers are expected to pay less in Scotland than in the rest of the UK in 2024/25. It outlines that after accounting for deductions to taxable income most Scottish taxpayers are expected to pay less Income Tax than they would in the rest of the UK in 2024/25.

Income tax policy is set annually as part of the budget process. We set rates and bands based on independent SFC forecasts on median income which for 2023/24 showed a majority of taxpayers could expect to pay less. We rely on SFC forecasts of median income figures to set policy as finalised figures aren’t available until HMRCs outturn publication is released over 12 months after the tax year ends.  

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.