At his first Prime Minister’s Questions last Wednesday, Boris Johnson said that Scotland has the highest taxes anywhere in Europe. We asked the Prime Minister’s office what tax he is referring to but have not received a reply.
Over half of all tax revenue in Scotland is controlled by the UK government, but one of the main taxes set by the Scottish government is income tax. If Mr Johnson is talking about income tax, then this claim is incorrect. Many European countries have higher rates of income tax than Scotland.
Source : Full Fact, Friday 13th September 2019 – HERE