New figures on taxpayer migration and behaviour: Thousands more taxpayers have moved to Scotland than left since the introduction of Scottish Income Tax

Finance Secretary Shona Robison has welcomed HMRC longitudinal analysis which shows in 2022-23, the latest available year of data, taxable income in Scotland increased by almost £160 million as a result of positive inward migration of 6,500 people.

Ms Robison said:

“These figures show more taxpayers came to Scotland than left in 2022-23, including high earners. Indeed, since the introduction of Scottish Income Tax in 2017-18 net inflows of people with taxable income average almost 4,600 per year.

“It is clear that people base their decisions on where to live and work on a wide range of factors, not just the tax they will pay. 

“In Scotland, people have access to a wide range of social security support and public services that go significantly beyond what is provided in other parts of the UK, including the Scottish Child Payment, free prescriptions and free higher education.

“Our tax policies are grounded in evidence and carefully balance the need to raise revenue with the impacts on taxpayers and the economy. We will continue to monitor evidence of taxpayer behaviour for tax policy, and to work with stakeholders, such as HMRC, to further develop the evidence base.”

Background

Intra-UK migration of taxpayers - GOV.UK