Scotland’s tangled income tax system delivers pennies to the low-paid while hammering middle earners and driving talent away — all to fund a government hooked on overspending, says Guy Stenhouse

Ever since they increased income tax rates to where they are now the SNP Government has been preening itself for its righteous progressiveness and exhorting the UK Government to put up rates to Scotland's levels.

Let's just remind ourselves of where income tax levels have got to in Scotland and why.

In the rest of the UK there are three rates of income tax, 20% from about £12,500 to just over £50,000, then 40% up to just over £125,000 and 45% above that.

Now compare that to the position in Scotland. 19% from about £12,500 to £15,400, then 20% from there to £27,500, then 21% between £27,000 and £43,700, then 42% on the next slice up to £75,000, then 45% from £75,000 to just over £125,000 and then finally 48% on earnings above that.

The Scottish picture is a complete mess, double the number of rates, mindless tinkering. For what?

Read more:

Well three things actually.

First, to deliver to lower........

© Herald Scotland