The Chartered Institute of Taxation (CIOT) in Scotland has commented on Boris Johnson's proposals to increase the higher rate threshold for income tax from £50,000 to £80,000.
Alexander Garden, chair of the CIOT's Scottish Technical Committee, said:
“If enacted, the proposals put forward by Boris Johnson are likely to throw into sharp focus the growing tax divide between Scotland and the rest of the UK.
“Taxpayers in Scotland who pay income tax at the rates and bands decided by the Scottish Parliament for earned income would not see any of the benefits of the proposal to increase the higher rate threshold from £50,000 to £80,000, but they would be impacted by changes to National Insurance Contributions (NICs).
“That is because decisions over NICs remain reserved to Westminster, while decisions over income tax on earned income are devolved to Holyrood.
"Under the Johnson tax plans, some Scottish taxpayers with earned income may end up paying significantly more than their counterparts elsewhere in the UK”.