Does Scotland's divergent tax and welfare path benefit voters?

Scotland sets its own income tax bands and thresholds, resulting in higher rates for top earners than in the rest of the UK, while 55% of taxpayers pay less. The Scottish Government has expanded devolved benefits like the Carer Support Payment, but welfare spending now exceeds income tax revenue, creating fiscal pressures and 'cliff edges' where extra earnings trigger sharp benefit losses. Critics highlight disincentives to work affecting public sector staffing, while supporters point to cost-of-living aid ahead of the 2026 Holyrood election.