THE publication of the SNP Government’s income tax proposals (“Middle class face double blow of rates and income tax rise”, The Herald, November 3) make it increasingly clear it is about to fall victim to an opposition ambush. The SNP alone will pay a heavy electoral price for increasing taxes for basic rate taxpayers, in clear contravention of recent manifesto commitments, but not those opposition parties which are successfully goading them into taking this reckless decision. By raiding taxpayers towards the bottom of the income scale the SNP Government now regard the young poor as legitimate targets in the full knowledge that this group struggle most with rising rents, student debt and non-existent pay rises.

The SNP has learned nothing from Jeremy Corbyn’s appeal in the recent General Election, namely that voters will happily vote for tax increases provided it is somebody else that is paying them; hence his commitment to only tax the top five per cent earning more than £75,000. We should also acknowledge the clear form that the SNP has now established on tax rises, from increases in council tax, stamp duty (theLand and Buildings Transaction Tax) and the 2016 increase in income tax for 40 per cent-band taxpayers. The behaviour is rapidly turning into an out of control addiction. Every year the same worn-out refrain is trotted out: "We are asking tax payers to pay a bit more."

It is unlikely that the public will notice any improvement in the delivery of public services from the additional revenue raised. On the one hand the yield is likely to be less than estimated due to behavioural impacts and on the other, higher salaries will be demanded by public servants, for example doctors who will want indemnification from the tax increase to prevent them seeking more lucrative options south of the Border.

The SNP administration has a priority to boost educational outcomes, which is commendable in itself, but if the brightest and best of young Scottish talent decides to move south of the Border to escape the wrong end of the rapidly diverging intra-UK tax burden then this is little more than the Scots subsiding the English. If the success of the Scottish economy was at the heart of the SNP Government’s priorities then they should be cutting taxes below those in England to encourage inward investment and entrepreneurial flair at home. Improved economic performance and employment creation will of itself increase the tax yield without the need for higher tax rates.

Regrettably the Scots will all now have to get used to a new fact of life, the "annual take-home pay cut" courtesy of an increasingly arrogant SNP administration which believes it can spend your hard-earned money more wisely than you can.

Ray Hall,

The Firs, Gartness Road, Killearn.

THE least well-kept secret of the Scottish National Party is out. Tax rises are coming, but only for 30 per cent of the nation.

The only pointer to the outcome of this proposed raid is the disaster that has been visited on the housing market by the SNP's Land and Buildings Transaction Tax. The SNP cannot find the political courage to axe either baby boxes (£500 million), bus passes (£200m) or free prescription charges (in excess of £1.25 billion), all per annum. Instead it goes again for the soft target of a relatively small section of society which inputs far more into the economy than any figures can show and already pay far more than its fair share via current tax banding, higher targeted council tax and the cancellation of the 40 per cent tax band threshold raise.

A pyrrhic victory is inevitable. The SNP and its left of centre allies in this tax grab ought to adopt the rather apt amended biblical phrase, "As ye sow, so shall ye be reaped."

Dr Gerald Edwards,

Broom Road, Glasgow.

In 1949 the American singer Burl Ives popularised an old hillbilly song, The Big Rock Candy Mountain. The lyrics describe an idyllic lifestyle in a mythical far-off land and the royalties probably helped Mr Ives maintain his lifestyle.

Back in the real world however, the income tax rises featured by the Scottish Government in its recent discussion paper simply highlight its wish to convert the songster’s fantasy into reality.

The unknown factor, of course, is which of the proposed imposts Scotland’s 2.5 million tax payers will eventually shoulder in order to bankroll the new Utopia.

One is reminded that there is no such thing as a free lunch.

Ian F Mackay,

5 Smillie Place, Kilmarnock.

DESPITE the faux outrage from the twittersphere my understanding is that perhaps the majority of middle and higher earners may be willing to pay higher tax if there was a parallel expectation that the monies raised would be well spent. Notwithstanding more tax, many may see the free travel, prescriptions and eye tests for those very able to pay as such a waste of tax revenue. Even being in receipt of such benefits I would agree.

Whenever the Government responds to criticism of healthcare, education or transport its response has always been we are spending more. However, the quality of services continues to deteriorate, so more tax money is likely to be wasted.

Perhaps if in parallel with raising taxes the Government indicated a winnowing of the bloated local authority and health board structures, as illustrated recently by Alex Neill, most would be content to see their higher taxes better spent.

The Scandinavian models of health and welfare services would be worth paying for, but no one will accept their money being poured down an ever open Government stank with no genuine improvement. That is not progressive but incompetence.

Gavin R Tait,

37 Fairlie, East Kilbride.

MUCH fuss has been made about the extraordinarily modest tax changes being suggested. There is no doubt that the massive growth in poverty is due to the vast pay gap that has grown since the invention of unbridled capitalism by Thatcherites. Only a maximum wage law or a ratio system will address the issue of poverty and unfairness.

The fear that high earners (that is, the greedy) will move elsewhere with a progressive tax system is nonsense. Those earning obscene salaries and equally disgusting bonus payments are easily replaceable. A 50 per cent tax code is certainly not progressive. What we need are tax codes which ensure that no-one earns more than £300,000 per year. That would really dent today's utterly barbaric and medieval economics.

Will it happen? No, because even the SNP has bought into the unbridled capitalist mindset.

B McKenna,

Overton Avenue, Dumbarton.