Scottish Conservative leader Russell Findlay has placed the cost of living at the core of his party's Holyrood election campaign, unveiling a blueprint designed to put up to £700 back into the pockets of Scottish taxpayers from next April.
Reversing SNP 'Stealth Taxes'
In a major policy announcement, Findlay committed to reversing what he termed the Scottish National Party's 'stealth taxes'. He argued these have dragged increasing numbers of Scottish workers into higher income tax brackets. The Tory leader outlined a five-year strategy to 'close the egregious tax gap' with the rest of the United Kingdom, a disparity that currently sees middle-income earners in Scotland paying around £1,500 more annually than their counterparts in England.
'I believe that money belongs in the pockets of those who earned it,' Findlay stated. He directly challenged First Minister John Swinney, asserting he could implement these changes 'if only he had the bravery to cut Scotland’s benefits bill.'
Detailed Proposals for the 2026/27 Budget
In a letter to the First Minister, Findlay detailed immediate steps he wants to see in next week's Scottish Budget for 2026/27. His proposals include:
- Cutting the basic rate of income tax from 20p to 19p for everyone below the higher rate threshold.
- Raising the threshold for the 42p higher rate in line with inflation, ending years of effective freezes.
- Creating a new zero-rate tax band to increase the personal allowance before Scots start paying income tax.
Addressing activists in Edinburgh, Findlay declared that 2026 must 'be the year that Scotland’s politicians grasp and understand the challenges facing Scotland’s people.' He predicted that 'The cost-of-living crisis will and should define the Holyrood election.'
Funding Through Welfare Reform
Findlay argued that the money for these tax cuts could be found by tackling Scotland's 'runaway welfare bill.' He claimed the nation's benefits expenditure is £1.3 billion a year more than the funding received from the Treasury, due to SNP top-ups and incentives.
'The SNP’s total welfare bill is set to hit nearly £10 billion by the end of the decade. It is not fair and it is not sustainable,' he warned. 'Mark my words - Scotland cannot afford to continue to park more people on Benefits Street.'
He cautioned that if the SNP and Labour continue with planned income tax rate freezes, it could cost the average full-time worker £1,800 per year by the end of the next parliamentary term. In contrast, he pledged that enacting his party's plans in the upcoming budget would save taxpayers up to £718 a year.
The West Scotland MSP also took aim at political rivals during the election campaign period. He mocked John Swinney for focusing on independence referendum discussions and issued a stark warning about the enduring nationalist threat. 'Anyone who thinks that the SNP threat to break up our country is somehow diminished is deluding themselves. They need to wake up. The threat has not gone away,' he stated.
On Scottish Labour, he jested that Anas Sarwar's campaign speech could be summarised as distancing himself from UK Labour leaders Keir Starmer and Rachel Reeves. 'Aye, very good Mr Sarwar. You can’t run from the record of the disastrous Labour government,' Findlay concluded.