Only 32% of people surveyed believed having higher income tax rates than the rest of the UK had delivered better public services in Scotland, compared to 49 percent who disagreed.

There has been growing divergence in income tax rates between Scotland and the rest of the UK since 2017, although the Scottish Government pledged in its 2025/26 budget that there would be no further increases.

Two thirds of people in Scotland support that decision, according to the same poll, with just nine percent opposed.

The Institute for Fiscal Studies warned last year that increases in income tax levels had actually led to a decline in revenue for the Scottish Government.

Scottish Financial Enterprise (SFE) urged the Scottish Government to focus on economic growth and better supporting businesses in light of the figures.

Sandy Begbie

SFE chief executive Sandy Begbie CBE said: “We support the Scottish Government’s focus on driving economic growth and part of that should be an acceptance that you cannot tax your way to growth.

“Ultimately, a competitive tax landscape is key to delivering the sustainable economic growth we all want to fund better public services and drive prosperity.

“This polling is yet more evidence that the people of Scotland do not believe higher income taxes are delivering value for money.

“As the Institute for Fiscal Studies recently pointed out, higher income tax rates in Scotland have led to less rather than more money for public services, while also deterring investment and harming economic growth.

“The Scottish Government’s decision to not raise income tax rates further is welcome and supported by the vast majority of the public, and we now need a concerted effort from ministers to deliver sustainable growth and better support businesses.”