Stealth tax rises are on the horizon for Scotland ahead of its election

By Karl Matikonis, Assistant Professor in Accountancy and Taxation, University College Dublin

When Scotland’s finance secretary, Shona Robison, delivered the Scottish budget for 2026-27 on January 13, she framed it as a budget for families that would ease pressure on household finances. Coming only a few months before the Scottish parliamentary elections in May, this budget is especially significant.

On income tax, the message from the Scottish National Party-led government was clear. Hitting out at recent UK national budgets, Robison argued, correctly, that freezing income tax thresholds means that more…

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