Meeting of the Parliament 16 December 2015
I thank the finance secretary for an advance copy of his statement. This is a historic budget for the Scottish Government. For the first time since devolution, the Scottish Government’s finance secretary is not simply concerned with the distribution of the resources available to him; for the first time, he has a substantial power to vary the total resource in his budget by amending the rate of income tax.
The finance secretary has chosen to set the Scottish rate of income tax at the same rate payable elsewhere in the United Kingdom. We applaud that decision. We do not believe that hard-pressed families in Scotland should pay higher taxes than those elsewhere in the United Kingdom. [Interruption.]