A couple of views on Scottish income tax this month have grabbed the attention.

Somewhat predictably, given Reform UK’s pugnacious approach, we have had that party’s leader in Scotland, Lord Malcolm Offord, use the word “nuts” in his criticism of the income tax system north of the Border.

In a speech to Reform UK’s conference in Birmingham, he declared of the Scottish income tax set-up: “The six-band tax system needs to go. We're now the most highly taxed part of the UK.

“We're dragging a lot of people who would normally be in medium wages, like nurses etc, into higher tax bands, which is nuts.”

The big difference in the income tax system between Scotland and the rest of the UK is not so much the number of bands or the relatively small differences in rates but rather the gulf between the point at which people north of the Border and individuals in England, Wales and Northern Ireland start paying the higher rate.

There is a bit of a difference in the higher rates – 42% in Scotland versus 40% elsewhere in the UK. However, what is much more significant overall is that higher rate income tax starts at £43,663 in Scotland and £50,271 in England.

The question then arises about the effect of the relatively greater income tax burden on higher earners in Scotland.

We should bear in mind, of course, not just the tax side but what the money is spent on.

In this regard, Scotland has free university tuition for people resident here, which helps ensure higher education is based on merit rather than ability to pay and is surely good for the nation’s skills base and productivity over the long term.

And there is also the crucial Scottish child payment for low-income families.

This is obviously very important from a societal perspective, especially when you consider what many years of savage Conservative austerity did........

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