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)
Figure 1. To what extent do you agree or disagree with the following statement: 'Government should redistribute income from the better-off to those who are less well off.'
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%
Figure 2. Suppose the government had to choose between the three options on this card. Which do you think it should choose?
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%
Figure 3. Which of these statements do you agree with the most in relation to future levels of tax and public spending?
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%
Figure 4. In which of the following areas would you be prepared to pay more tax in? Please tick all that apply. (Only shown to those who said they would be prepared to pay more taxes to fund public services)
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%
Figure 5. On balance, would you say that the amount of tax that you and your family have to pay is too high, too low or about right?
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?

Scotland (YouGov)
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%
UK (YouGov)
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%
Figure 7. Which one, if any, of the following is how you find most of your information on tax?
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%

Contact

Email: taxdivisionengagement@gov.scot

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