Publication - Research and analysis
Scottish Budget 2026 to 2027: public attitudes to tax
A summary of the public attitudes data and stakeholder priorities on tax policy that were collected during the Scottish Government’s pre-Budget engagement programme.
Introduction
The Scottish Government’s Tax Strategy, published in December 2024, committed to more regular and systematic discussions on tax, as well as making it clearer how stakeholder views are considered as part of the policy development process.
The Scottish Government has taken a range of actions designed to improve its approach to engagement on tax over the course of the year.