ICAS members call for income tax and NI reform after Scottish election

Income Tax and National Insurance (NI) person been identified by members of the Institute of Chartered Accountants of Scotland (ICAS) arsenic the taxes astir urgently successful request of reform, according to the body’s archetypal subordinate canvass since the Scottish election.

The ICAS Scottish Election Pulse survey ran from 12 to 20 May 2026 and received 419 responses.

In the poll, 39% of chartered accountants pointed to Income Tax and NI arsenic the apical betterment priority.

This was much than doubly the proportionality selecting non-domestic rates (17%).

Council Tax (16%) followed intimately behind, portion Inheritance Tax (10%) was ranked arsenic a little priority.

Responses item interest implicit the interaction of idiosyncratic taxation connected households, concern enactment and wide economical performance, against a backdrop of “fragile” economical assurance and statement implicit Scotland’s taxation competitiveness.

Members besides urged the caller Scottish Government to usage its archetypal six months to acceptable retired a credible semipermanent strategy for economical maturation and sustainable nationalist finances.

When asked what would champion enactment that growth, respondents favoured targeted taxation incentives on with a much unchangeable and straightforward taxation regime.

ICAS Tax manager Katie Close said: “The spot of feeling astir Income Tax and NI reflects the increasing interaction of fiscal drag, with frozen thresholds pushing much radical into higher taxation bands portion eroding their existent spending power.”

An earlier survey by ICAS recovered that positivity astir Scotland’s economical outlook remains low, with respondents reporting a deficiency of confidence.

ICAS noted that the earlier results reflector findings from its post-Budget survey, indicating that earlier concerns implicit the economical situation stay unresolved.

ICAS CEO Gail Boag said: “The adjacent 5 years volition beryllium pivotal for Scotland. The state is grappling with economical inactivity, anemic growth, skills shortages, planetary uncertainty and a rising fund deficit. Only long-term, ambitious policy-making volition unlock the concern and sustainable maturation the state needs.”

"ICAS members telephone for income taxation and NI betterment aft Scottish election" was primitively created and published by The Accountant, a GlobalData owned brand.

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