Story perspectives

Scotland's 42% Tax Rate Doubles, Revenue Growth Stalls

2/26/2026

Summary

Story summary

The number of individuals in Scotland subject to the 42% tax rate has more than doubled over the past decade.
This increase has not produced the expected revenue growth for Scotland.
The Scottish economy is under-performing, which is impacting tax revenue generation.

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Story summary

The number of individuals in Scotland subject to the 42% tax rate has more than doubled over the past decade.
This increase has not produced the expected revenue growth for Scotland.
The Scottish economy is under-performing, which is impacting tax revenue generation.