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17 December 2025

Are tax rises a price worth paying for improved public services?

With the UK and Scottish Budgets in mind, Holyrood.com asked a panel of experts if tax rises a price worth paying for improved public services. Here’s how four members of Tax Justice Scotland responded.

Yes. Abolishing the two-child limit was absolutely the right thing to do. It immediately lifts 350,000 children out of poverty, 20,000 of them here in Scotland. In a country as wealthy as the UK it would be utterly incomprehensible for a responsible government not to have acted. 60 per cent of these children are in working families, others have parents whose ability to work is constrained by disability, ill health and bereavement. These parents pay taxes but now need support with the costs of bringing up the next generation. It is in our interests to pay what’s needed to ensure we have the public services and social security that protect us all when unexpected economic and health shocks hit. Tax is vital for investing in children, and we should all be proud to pay our fair share – for our children’s sake and for the long-term economic security of our country.

John Dickie, Director, Child Poverty Action Group (CPAG) in Scotland

It is uncontroversial and self-evident, I believe, to say that we all rely on good public services. Whether parents packing kids off to school, businesses moving goods around the country, or all of us maintaining our health, quality services are essential. And if we are to deliver on our shared ambitions for our country – reducing child poverty, increasing educational attainment, tackling our wide health inequalities – then we need to raise resources to fund these services.

Tax is vital tool in reaching these goals. But precisely how we use tax is the crucial question. We are a wealthy country, and how that wealth is taxed must move to the centre of debates about taxation. Frustratingly, the recent UK Budget once again focused largely on the taxation of income. There needs to be a greater emphasis on the taxation of wealth, and in Scotland finally reforming council tax would be a great contribution to that debate.

Peter Kelly, Chief Executive, The Poverty Alliance

Absolutely, but tax fairness really matters too. Right now, people across Scotland are seeing local services vanish, public services – like the NHS – struggling, and folk trapped in poverty. Yet they know that wealth at the top is soaring.

We must see tax, when revenues are spent wisely, as an investment in a fairer and greener Scotland, healthier lives, and care and support when we need it most. It’s also a down-payment on a healthy, inclusive economy.

But it’s not just about how much tax is raised, it’s about who pays. Our tax system favours the very richest. The UK Government should do much more to make wealthier households pay a fairer share. In Scotland, we must better tax property wealth by replacing the outdated, unfair council tax and tax luxury pollution through a private jet tax. Public support is strong for the wealthiest paying more: what’s missing is political courage.

Jamie Livingstone, Head of Oxfam Scotland