Number of top-rate taxpayers in Scotland has doubled since 2010

New research from Scottish Labour, using HM Revenue and Customs (HMRC) data, shows that the number of individual Additional Rate taxpayers in Scotland increased by 91 per cent between 2010/11 and 2017/18.

Scottish Labour leader Kezia Dugdale said the figures strengthen the case for a 50p additional tax rate.

Ms Dugdale said: “Labour supports a 50p top rate of tax because we think the richest should pay their fair share.

“It can’t be right that levels of working poverty are at their highest since the Scottish Parliament was established, but the SNP still won’t ask the richest to pay a little more in tax.

“A radical Scottish government focused on making Scotland a better place to live, work, grow up and grow old in should be using the powers of the Scottish Parliament to tax the richest and invest.

“Labour’s plan for a fairer Scotland means investing more in our public services, increasing child benefit to lift tens of thousands of children out of poverty, and stimulating economic growth through investment, not more cuts.

“The SNP’s refusal to tax the richest a little more means the poorest are being hit the hardest. Scotland can be a fairer and better place – it just needs a government willing to use the powers to stop the cuts and invest instead.”

SNP MSP Ash Denham said her party would keep the option “under review”.

She added: “The SNP’s position is very clear. We back a 50p top rate of tax across the UK, but to do it in Scotland alone with our current powers could risk losing millions of pounds in revenues given the possibility of cross-border tax avoidance.

“With the powers we have we are making taxation fairer – unlike Tory moves in England to hand tax cuts to the wealthiest – and the SNP’s tax policies mean there is more money to pay for schools, hospitals and other public services.”