No big deal

Mary Thomas (Letters, 29 March) is right to point out that most Scots pay less income tax than they would if they lived in England.

However, she might have pointed out that it is those on £26,000pa or less who are better off, to the tune of just £20 per year (40p per week), thanks to the 19 per cent tax band. You have to wonder if the administrative costs of introducing this band are justified for such a tiny benefit.

Of much more use to those on £26,000pa or less are the well above inflation increases in the personal allowance introduced since 2010. From an allowance of £6,475pa before paying tax in 2010, you can now earn £11,850, with an aspiration to go to £12,500 next year. Over that time period, people have become, on average, around £120 per year better off each year.

Mary Thomas goes on to list the SNP “freebies” such as free university education (for some) and baby boxes (which often end up on Gumtree).

These are made possible not by any financial wizardry from finance secretary Derek Mackay, or by tax hikes on middle earners but by the Barnett formula giving us an extra £1,500 in public spending compared to RUK, a benefit the SNP would like to ditch.

Cottown of Gight Methlick, Aberdeenshire