We need to raise more revenue by ensuring those with the most financial resources contribute more. By rethinking taxes like Income Tax, we can protect low-income households and tackle soaring inequality.
Five Bold Steps for a Fairer Future
At Tax Justice Scotland, we believe it’s time for bold, long-term tax reform to enable a fairer, prosperous, and sustainable Scotland.
Scotland’s tax system should be fit for the challenges of the 21st century, both locally and as part of the UK and global landscape.
We’ve identified five key actions the Scottish Government must take, with the backing of all political parties in Parliament, to jump-start these critical changes:
Make the Better Off Pay Their Fair Share
Better tax wealth
It’s time for an ambitious plan to effectively tax wealth in Scotland. This includes creating proposals for new wealth taxes and taking swift steps to ensure all land and property are registered and valued accurately. We’re calling for an immediate, nationwide revaluation as the first step towards scrapping the outdated and unjust Council Tax. At the same time, a parallel process must be launched to explore fairer alternatives.
Tackle Climate Change by Taxing Pollution
Wealthier people tend to pollute more and, often, much more. Let’s invest in climate action by taxing polluters fairly. Taxes should incentivise us to pollute less, while supporting a just transition to a greener future.”
Promote Gender Equality Through Tax Reform
Tax policy should actively advance gender equality by addressing the unique needs of women, especially single mothers and carers. A gender-sensitive tax system would ensure that resources are allocated to quality public services, like childcare, healthcare, and social care, that women rely on most. Fair taxation can provide the funds necessary to improve these services, empowering women and supporting families across Scotland.
Encourage Businesses to Act Positively for People and Planet
New and reformed local taxes should encourage good practices that benefit our communities and the environment. This includes things like businesses and organisations paying the Real Living Wage or offering flexible work options for people with caring responsibilities and disabled people. Tax breaks should be tied to actions that support Scotland’s social and environmental goals.