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Iain Macwhirter: ‘Tartan tax’ won’t be causing high-earning Scots to pack up and head south

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A TARTAN tax … a penalty for aspiration … a tax on being Scottish. The Scottish Conservatives have been doing their best to arouse the wrath of middle Scotland over the fact that many of them will be paying more tax than they would if they were living in England. Now, with the Budget, they’ll be paying more earlier, since the Chancellor has accelerated the timetable for raising the threshold for higher rate tax. With all the tax changes, someone on £50,000 should find themselves paying we .

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