Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the taxation policies of the (a) Government and (b) Scottish Government on economic growth.

The Scottish Government has had control over all rates and thresholds of non-savings, non-dividends income tax in Scotland since April 2017. It is for the Scottish Government to decide how to use their tax powers to support the Scottish economy.

This Government will continue to operate a balanced approach between returning the public finances to a sustainable position while helping households and businesses, supporting our world class public services, and investing in Britain’s future. This has allowed us to cut the corporation tax to the lowest in the G20 and raise the personal allowance, saving a typical basic rate taxpayer over £1000 a year compared to 2010, and taking 1.2 million people out of income tax altogether.

This has supported the strong economy: the deficit has been cut by three quarters from its peak and there are over 3 million more people in employment since 2010.