Greene calls for Swinney to correct the record over income tax claims

The First Minister has repeatedly asserted that “the majority of Scots pay less income tax than they would if they lived in England” including at last Thursday's edition of First Minister's Questions. However, analysis published on 11th November 2025 by the Scottish Fiscal Commission has demonstrated that this claim has been false for the last two years and that, under current rates and thresholds, a majority of Scottish taxpayers now pay more in income tax than they would elsewhere in the UK.

Mr Greene’s letter is as follows:

Dear First Minister,

I am writing to ask you to correct the record regarding statements made to the Scottish Parliament concerning the impact of income tax policy in Scotland.

On multiple occasions, including in Parliament, you have asserted that “the majority of Scots pay less income tax than they would if they lived in England.”

However, analysis published on 11th November 2025 by the Scottish Fiscal Commission has demonstrated that this claim has been false for the last two years and that, under current rates and thresholds, a majority of Scottish taxpayers now pay more in income tax than they would elsewhere in the UK.

Given the prominence and repetition of this claim, I am writing to ask that you correct the record in Parliament.

Others have suggested that there should be a reference under the ministerial code but I would prefer this to be cleared up without the need for such a reference.

I believe, as I hope the Scottish Government does, that public awareness and understanding of this important issue is paramount. Repeated claims, if incorrect, will be damaging to public trust in politicians ahead of next year’s Scottish Parliament elections. Those holding offices of power have a further duty to ensure that the public hear accurate facts from ministers, as the code requires.

I would be grateful for confirmation that this request has been received and you will be consider whether such a correction is necessary.

Yours sincerely,

Jamie Greene MSP

Scottish Liberal Democrat economy spokesperson