A number of European countries have higher income tax rates than Scotland.
Over half of all tax revenue in Scotland is controlled by the UK government, but one of the main taxes set by the Scottish government is income tax.
If Mr Johnson is talking about income tax, then this claim is incorrect. Many European countries have higher rates of income tax than Scotland. Additionally, Scotland’s income tax rates are very similar to the rest of the UK’s—and people earning below around £27,000 pay less income tax in Scotland than in the rest of the UK.
If he’s referring to a different tax, then he should specify this, as otherwise it’s impossible for the public to guess what exactly he’s referring to. And regardless, we can see no feasible way his claim could be correct.
What is the income tax rate in Scotland?
In Scotland, you pay no income tax on earnings below £12,500 (the same as in the rest of the UK). You then pay:
- 19% income tax on earnings between £12,501 and £14,549;
- 20% on earnings between £14,550 and £24,944;
- 21% on earnings between £24,945 and £43,430;
- 41% on earnings between £43,431 and £150,000;
- and 46% on earnings over £150,000.
The rates in the rest of the UK are marginally different. Roughly speaking, people in Scotland pay less income tax than the rest of the UK on earnings below £27,000 a year, and more income tax on earnings above that. The differences are relatively marginal though.
Someone earning £14,500 a year would pay around £20 a year less in income tax in Scotland, compared to the rest of the UK.
Someone earning £28,000 a year (roughly average earnings in the UK) would pay around £10 a year more in income tax in Scotland.
Someone earning £40,000 a year would pay around £130 a year more in income tax in Scotland. Someone earning £100,000 a year would pay just over £2,000 a year more in income tax in Scotland.