Growing confusion over Scottish taxes

Only 20% of Scots correctly identified that income tax is a shared responsibility of the Scottish and UK parliaments according to research carried out by the Chartered Institute of Taxation. This is the lowest figure recorded since the survey was first conducted in 2018 (34%) and is a fall of seven points on the 27% recorded when the poll was last undertaken in 2021.

More than half (52%) of the respondents incorrectly thought that the Scottish parliament alone is responsible for setting income tax. This is the highest figure recorded since the survey began - when the percentage was 41% - and an increase of nine points in 2021.

The survey also found that 55% of Scots believed the amount of income tax they paid has gone up in the last few years - also the highest figure recorded since the survey began.

Sean Cockburn chair of...