---

Scotland and the Union

If the SNP wishes to discuss the economics of its policy, it is free to do so, but it should come to the table with honesty and integrity. The SNP proposes to raise income tax in Scotland initially by 3p in the pound. That would make Scotland the highest taxed part of the UK, place new cost burdens on businesses, fuel wage pressures and return Scotland to the bad old days of the brain drain. Despite what the nationalists claim, local income tax will not help the poorest pensioners, who currently qualify for council tax benefit. They will continue to have to pay sewerage and water rates. The SNP will tax only earned income, not shares, savings or property, so a very rich person in a £1 million home living off shares and savings will pay no local taxes to help fund local services.