Introduction

What I earn...
How will my tax be different?
Compared with SNP proposals
£10,000 No difference (earnings are
below the personal allowance
so pay no income tax)
Compared with the rest of the
UK
No difference (earnings are
below the personal allowance
so pay no income tax)
£14,200 £54 less a year £54 less a year
£24,000 £50 less a year £50 less a year
£27,710 £24 more a year £24 more a year
£40,000 £270 more a year £270 more a year
MSP salary = £60,685 £938 more a year £1,261 more a year
Scotland’s highest paid public
post. Chief executive of Scottish
Water = £250,000
£13,607 more a year £13,930 more a year
The aggregate effect
These changes would raise an additional £331 million per annum compared with the SNP’s proposals
and lower existing income inequality. The SNP’s income tax proposals lower GINI by 0.1%, Scottish
Green Party plans would lower GINI 4 by four times that.
How much more money will be raised?
Compared with SNP proposals
Compared with rest of UK
Revenue Impact: + £331m +£461m
Distributional Impact: Gini is lowered by 0.4% Gini is lowered by 0.5%
Source: These figures were calculated by Dr David Comerford using a microsimulation model of the household sector in Scotland, calibrated to
reproduce the GERS figures. The calculations assumed no behavioural or supply side impacts from changes in the tax rates (although no credit
was taken for any revenue increases from raising the Additional Rate of income tax), and so should be treated with caution.
4 GINI is a measure of inequality where 0=perfect equality and 1=maximum inequality.