Scottish Conservatives pledge tax cuts in election manifesto. 2 days ago. Angus CochraneSenior political journalist, BBC Scotland. The Scottish Conservatives have announced plans to cut income tax as the party launched its manifesto.. Leader Russell Findlay pledged to raise the point at which taxpayers start paying income tax on their earnings.. He also said the Tories would provide further tax breaks for low, middle and high earners, as well as pensioners.. At a launch event in Edinburgh, Findlay described the manifesto as “comprehensive, costed and credible”.. Scottish Conservative election manifesto at-a-glance. Conservatives’ Scottish manifesto pledges analysed. Reform vows to cut Scottish income tax below UK rate. He told supporters his five priorities were cutting tax bills, raising school standards, delivering faster GP appointments, fixing roads and employing more police officers.. The 94-page Conservative manifesto includes plans to allow pensioners to claim back the first £500 they pay in tax on their pension income, as well as proposals to send prisoners abroad and to introduce a two-child cap on the Scottish Child Payment.. Scottish income tax rates 2026-27. The Scottish government has used its devolved powers to set up a distinct income tax system, with six bands to the UK’s three.. The personal allowance – the amount a person can earn before they start paying income tax – is set by the UK government. It has been frozen at £12,570 until 2031.. The Scottish Conservatives say they would would mitigate the UK-wide freeze, raising the point at which Scots pay income tax to £13,892 by 2031. The manifesto says this move would save everyone earning more than that amount about £250 a year.. The Conservatives could do this by creating a new 0% tax band above the UK-set personal allowance and adjusting it for inflation each year.. Under their plans, income tax above that level would be cut to 19% up to the higher rate threshold (42%).. The level at which the higher rate kicked in would also be increased to £50,270, matching the UK tax system and providing a tax break for higher earners.. Taken with measures to reduce energy bills and provide taxpayers with a dividend made up of government budgetary underspend, the Conservatives say the manifesto pledges would save Scots earning £15,000 about £551 a year.. Those earning more than £50,270 would save almost £2,500 a year, according to the manifesto.. In his speech, Findlay vowed to bring down the cost of living, grow the economy, improve public services and oppose the SNP.. “We need to get Scotland working after almost two dismal decades of SNP incompetence, failure and scandal,” he said.. “Our manifesto shows there can be a different way – a brighter, more prosperous way for everyone.”. Findlay told the event in Edinburgh: “This manifesto is our most detailed plan ever for making that vision a reality. It is comprehensive, costed and credible.”. He also railed against any push for Sco
