Scottish Budget 2025 to 2026: Public Attitudes to Tax

A summary of the public attitudes data and stakeholder priorities on tax policy that were collected during the Scottish Government’s pre-Budget engagement programme.


Public Attitudes to Tax – 2024

The Scottish Social Attitudes Survey (SSAS) includes two questions on tax covering attitudes towards the level of tax and spending, and attitudes towards the redistribution of income.

The latest dataset is available here.

Since Autumn 2020, Scottish Government has also included questions in a YouGov omnibus survey to gather data on public attitudes to paying tax and knowledge of the tax system.

In 2020 and 2021, figures 3 and 4 asked about Covid-19 spending. As such, these responses are not included below but you can find them here.

The questions are focused on the following areas:

  • Attitudes to levels of tax and spending.
  • Views on personal tax levels.
  • Knowledge of the Scottish and UK tax systems.

Contact

Email: taxdivisionengagement@gov.scot

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