Scotland ranks 16th out of 27 European countries for the top rate of tax.
Boris Johnson said Scotland has the highest taxes in Europe. The Scottish Government has power to control a limited number of taxes, most notably income tax. No10 haven’t told us what he was referring to, but if it was income tax, it’s hard to see how he can support this claim. Looking at taxes on high earners, Scotland ranks about middle of the pack when it comes to European countries.
The comment might have been a misremembering of an earlier claim from 2017 that Scotland has the highest tax burden of anywhere in the UK. But even that is not a slam-dunk – personal income tax is slightly higher north of the border, but council tax is generally lower in Scotland than in the rest of Britain.