Meeting of the Parliament 31 January 2018
As I have said repeatedly, a majority of people in Scotland—55 per cent of them—will pay less tax than they would if they lived elsewhere in the UK, and 70 per of taxpayers will pay less than they do at the moment. As a consequence of our tax decisions, we will turn a real-terms cut in Scotland’s resource budget into growth for our public services. We will protect our public services by investing more in them.
In addition, our business rates package, which will provide a boost of £100 million, is the most generous anywhere in the UK. We still have lower average council tax bills, and no one in Scotland pays a tax on ill health through prescription charges or on their ability to learn through tuition fees.
The decisions on tax that I have taken have enabled me to reverse the real-terms cut that the Tories at Westminster have imposed on our resource budget.