Tax rise bombshell for half a million under SNP policy

Government questions claims in report those affected will pay average £213 more

already paying more than their English counterparts. However, after analysing recent HMRC data and income statistics, the NAO estimated 507,000 taxpayers currently pay more in Scotland – closer to one in five.

Of these, some 152,000 earn between £43,000 and £45,000 and so are classed as higher rate taxpayers in Scotland, but would be basic rate payers in England and Wales.

The NAO said the average Scot earning more than £43,000 paid £213 more income tax than their equivalent in England, but this rose to £400 if they earned more than £45,000 and to £630 if the person was also married and lost marriage allowance.

It said the cross-border differences