The SNP must reduce tax in this year's Scottish Budget, which will be published on Wednesday.
The Scottish Conservative's have outlined proposals to lower income tax, business rates and LBTT.
Our tax plan would see income tax reduced by £222 for the average earner, as the 19p rate would apply up to £43,662.
It would mean that everyone earning less than £45,000 – which includes approximately 85 per cent of Scottish taxpayers – would pay less tax than if they lived in the rest of the UK.
We are also proposing 100 per cent rates relief for pubs and restaurants next year, meaning they would pay no business rates at all, alongside 40 per cent rates relief for Scottish retail, hospitality and leisure businesses.
The proposals would also see LBTT reduced to zero per cent on all residential properties up to £250,000 which would save the average house buyer approximately £800.
Our common sense tax plan would cut bills for workers, businesses and would-be homeowners.
We would start to undo the damage of SNP tax rises by reducing income tax, business rates and LBTT.
We would provide families and businesses with more freedom and control over the money they work so hard to earn.
These proposals are different to the usual approach from left-wing parties at Holyrood, who always want to raise taxes.
We believe it will be backed by aspirational workers and businesses across Scotland, although it's unlikely to be supported by the SNP.
