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.
Key YouGov Findings
The total sample size was 1,120 adults. Fieldwork was undertaken between 8th - 13th August 2024. The survey was carried out online. The figures have been weighted and are representative of all adults in Scotland (aged 18+).
- Over half of the respondents (59%) agreed that government should redistribute income from the better off to those are less well off (Figure 1)
- 10% of people think the government should reduce taxes and spend less on health, education and social benefits (Figure 2)
- 43% of respondents would be prepared to pay more taxes in order to fund public services. Of these respondents, 62% would be prepared to pay more in income tax and 31% would be prepared to pay more green/environmental taxes (Figures 3 and 4)
- 42% of respondents felt the amount of tax they paid was about right, with 37% feeling it was too high. (Figure 5)
- 57% of respondents felt they understood the UK tax system and the UK taxes paid. This compares to 42% of respondents who felt they understood tax devolution in Scotland and the devolved taxes they paid. This is broadly in line with the last three years (Figure 6)
- As with previous years, the most common answer for how people find information about tax was from the UK Government website (24%), followed by the Scottish Government website (12%) and friends and family (8%) (Figure 7)
Answer | YouGov 2020 | YouGov 2021 | YouGov 2022 | YouGov 2023 | YouGov 2024 |
---|---|---|---|---|---|
Agree strongly | 26% | 26% | 34% | 27% | 25% |
Agree strongly | 32% | 33% | 33% | 30% | 34% |
Total agree | 58% | 59% | 67% | 57% | 59% |
Neither | 26% | 27% | 22% | 26% | 25% |
Disagree | 12% | 11% | 8% | 12% | 12% |
Disagree strongly | 5% | 5% | 2% | 5% | 4% |
Total disagree | 17% | 16% | 10% | 17% | 16% |
Answer | YouGov 2020 | YouGov 2021 | YouGov 2022 | YouGov 2023 | YouGov 2024 |
---|---|---|---|---|---|
Reduce taxes and spend less on health, education and social benefits | 6% | 7% | 8% | 9% | 10% |
Keep taxes and spending on these services at the same level as now | 46% | 48% | 40% | 42% | 42% |
Increase taxes and spend more on health, education and social benefits | 48% | 46% | 53% | 49% | 48% |
Answer | YouGov 2022 | YouGov 2023 | YouGov 2024 |
---|---|---|---|
I am prepared to pay more taxes myself in order to fund public services | 47% | 43% | 43% |
I am prepared for some cuts to public services rather than pay more taxes myself | 18% | 19% | 18% |
Neither | 21% | 23% | 27% |
Don't know | 14% | 15% | 12% |
Answer | YouGov 2022 (n=509) | YouGov 2023 (n=502) | YouGov 2024 (n=509) |
---|---|---|---|
Income taxes | 68% | 58% | 62% |
Green/environmental taxes | 36% | 37% | 31% |
Local taxes (e.g. council tax) | 33% | 33% | 30% |
Consumption taxes (e.g. VAT) | 29% | 27% | 28% |
Other taxes | 4% | 4% | 7% |
Don’t know | 11% | 9% | 10% |
Answer | YouGov 2021 | YouGov 2022 | YouGov 2023 | YouGov 2024 |
---|---|---|---|---|
Too high | 28% | 30% | 36% | 37% |
About right | 52% | 47% | 45% | 42% |
Too low | 3% | 5% | 3% | 3% |
Don't know | 17% | 9% | 16% | 17% |
Figure 6. How well, if at all, do you feel you understand the UK tax system and the UK taxes you pay? And how well, if at all, do you feel you understand tax devolution in Scotland and the devolved taxes you pay?
Answer | 2020 | 2021 | 2022 | 2023 | 2024 |
---|---|---|---|---|---|
Understand them very well | 7% | 7% | 9% | 7% | 7% |
Understand them fairly well | 37% | 32% | 36% | 33% | 35% |
Total understand | 44% | 39% | 45% | 40% | 42% |
Do not understand them that well | 33% | 35% | 29% | 34% | 33% |
Do not understand them at all | 17% | 18% | 19% | 20% | 20% |
Total do not understand | 50% | 53% | 48% | 54% | 53% |
Don’t know | 6% | 8% | 7% | 7% | 6% |
Answer | 2020 | 2021 | 2022 | 2023 | 2024 |
---|---|---|---|---|---|
Understand them very well | 9% | 10% | 11% | 8% | 9% |
Understand them fairly well | 50% | 42% | 48% | 46% | 48% |
Total understand | 59% | 52% | 59% | 54% | 57% |
Do not understand them that well | 26% | 31% | 27% | 30% | 28% |
Do not understand them at all | 10% | 10% | 10% | 11% | 11% |
Total do not understand | 36% | 41% | 37% | 41% | 39% |
Don’t know | 5% | 7% | 5% | 4% | 5% |
Answer | YouGov 2021 | YouGov 2022 | YouGov 2023 | YouGov 2024 |
---|---|---|---|---|
UK Government website | 22% | 25% | 27% | 24% |
Scottish Government website | 11% | 13% | 11% | 12% |
Friends and family | 7% | 7% | 10% | 8% |
My employer | 5% | 5% | 7% | 8% |
Independent websites | 6% | 6% | 6% | 7% |
Mainstream media (newspapers, TV and radio) | 10% | 11% | 6% | 8% |
Independent tax professional organisations | 3% | 2% | 3% | 3% |
Social media | 2% | 2% | 1% | 2 |
Other | 2% | 3% | 2% | 3% |
Don't know | 6% | 7% | 5% | 5% |
Not applicable - I don't find information on tax | 26% | 18% | 22% | 20% |
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