Scottish election 2026: tax policies

With just over two weeks to go until Scotland goes to the polls, we examine the tax plans of the front runners to see the impact on businesses and individual taxpayers

In the latest YouGov survey the SNP were storming ahead of the other political parties predicted to hold 41% of the vote share, followed in second place by Reform UK on 19%, with Labour just behind on 18%, the Lib Dems on 10%, Conservatives on 8%, and Greens on 2%.

Reform UK

Reform was first out of the gate, releasing their manifesto a whole two months before polls open. The party is predicted to finish with 20 seats.

Reform’s main pledge was to ‘restore income tax bands’, to align with the three UK bands.

The manifesto said Reform would ‘implement a cut of 1p below each band, with a medium-term objective of being 3p below each band in the first five years of a Reform UK government in Scotland’.

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