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Scottish tax gap means tens of millions of pounds missing

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Thursday, 27 March, 2025
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At Public Audit Committee yesterday, Graham Simpson MSP highlighted a financial loss from Scotland's higher tax rates worth tens of millions of pounds. Questioning representatives from HMRC, he quoted an HMRC paper that estimated a total loss from cross-border migration of £60.6 million.

Graham Simpson MSP said: "Tens of millions of pounds more could have come to Scotland if there wasn't a tax gap with England. 

"The Public Audit Committee was told that had there been no divergence in tax rates between Scotland and England, there would have been higher migration to Scotland and more money.

"If the tax gap widens any further, even fewer people will come to Scotland and that sum will increase. It's hardly surprising that people are less keen to migrate to Scotland when are taxes are higher than they are south of the border".

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Graham Simpson MSP questions John Swinney about high tax rates

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Today at First Minister's Questions, Graham Simpson MSP questioned John Swinney about Scotland's high tax rate.

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Graham Simpson Scottish Conservative MSP for Central Scotland

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