Frequently Asked Questions - Would the current rates and thresholds for personal income tax be altered or would there be any significant changes in the rates of insurance premium tax, VAT or employers’ National Insurance contributions?
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Detailed policies on tax and spending will be set out in party manifestos for the 2016 election and thereafter in the first budget in an independent Scotland. There is no requirement to increase the general rate of taxation to pay for the services we currently enjoy in Scotland.
The current Scottish Government’s approach to tax is focused on fairness and economic growth. In Chapter 3 of this paper we set out our early priorities for taxation, were we to form the first government of an independent Scotland.
Source: Scotland's Future, Scottish Government, November 2013.