Small wonders

Victor Clements’ letter (18 December) dismissing the draft budget was as might be expected from a committed unionist, although he did attempt to write using the more neutral voice of a “concerned citizen”.

However, by using the most inflammatory language to dismiss the small but important changes announced in last week’s draft budget, he completely missed the real talking point. For the first time, a Scot- The U-turn continues to be an SNP speciality. Their latest manifesto defiantly proclaimed that there would be no changes to the basic rate of income tax. That promise didn’t last very long.

And who can forget that the SNP’S policy of freezing the council tax was persistently justified on the grounds that the tax was “regressive”? Not any more, it seems. Facing claims that the SNP’S tax increases will not bring in a sufficient amount to offset cuts to local authorities, finance secretary Derek Mackay glibly responds that their revenue can be augmented by simply increasing council tax.

Similarly, criticisms that the tax increases will hurt Scotland from world-renowned economist Arthur Laffer – the onetime economic guru of the SNP – are rejected by Mr Mackay. Perhaps Mr Laffer’s most significant comment was that “you cannot distribute more than you produce”. Having to raise a significant amount of our own revenue has brought it home dramatically that we live beyond our means. Prescriptions, bus