Cutting tax bills in Scotland is argued to benefit the public.

The article notes the Scottish Budget is due next week and says SNP finance minister Shona Robison has ruled out income tax rate cuts despite extra funds from Westminster policy changes.

Time is running out for this session of Holyrood and campaigning is already under way ahead of the May election. The first draft of the Scottish Budget is due next week. The article notes that changes at Westminster, notably Chancellor Rachel Reeves's removal of the two-child benefit cap, leave more funds available to the Scottish Government. The author reports that Shona Robison has indicated current income tax rates and bands will remain in place, though thresholds might be adjusted. Key points: - The Scottish Budget is due next week. - The article reports Westminster policy changes, including the scrapping of the two-child benefit cap, increase the money available to Scotland. - It reports that Shona Robison has said income tax rates and bands will stay the same, with possible tweaks to thresholds. - The article argues the SNP's tax-and-spend stance makes income tax cuts politically unlikely in this budget. - The author contends that well-designed tax cuts can increase incentives to work, raise consumption, and may lead to higher revenue for public services. Summary: The piece presents the argument that growth-stimulating income tax cuts can increase economic activity and bring additional revenue for public services. The Scottish Budget is due next week; whether income tax cuts will be included is undetermined at this time.