As the party manifestos emerge in the Holyrood election contest, Herald writer Brian Taylor does the sums – and explains why almost every party is cautious over income tax.

Tell me this. Are you scrutinising each party’s policies as they emerge? Are you comparing them to help frame your vote in the Holyrood election on May 7? Well, of course you are. You are intelligent, responsible Herald readers. But, as you pursue this civic duty, spare a thought for another group of people. Friends, I give you Scotland’s civil servants.

Right now, core teams are sifting through the published policies – sorting the substantive from the inconsequential, the plausible from the piffle. Their aim? To prepare a draft Programme for Government to present to the incoming First Minister – whoever that might be.

Now, being civil servants, they get ready for every eventuality, without prejudging the outcome. But also, being human, there is rather more attention paid to the utterances of those leaders who stand a decent chance of occupying Bute House after the votes are counted. As things stand, polls and pundits suggest that will be John Swinney. But it is also sensible to prepare for compromise governance and policies in the event of a hung Parliament.

However, the biggest challenge to confront the new FM will not be a draft list of Bills. It will not be governing initiatives drawn from the winning manifesto. It will be spending – and tax. Firstly, because this is steadily becoming the cost-of-living election. Folk are anxious and angry over rising prices: food, energy. Is that solely or even largely the responsibility of the Scottish Government? It is not. But popular concerns must be addressed.

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