![\"Russell](\"https:\/\/dailybusinessgroup.co.uk\/wp-content\/uploads\/2025\/08\/Russell-Findlay-at-Scottish-Conservative-conf-in-June-2025.png\")
Scottish Conservatives have put income tax cuts and easing the cost of doing business at the heart of the party\u2019s election manifesto.<\/p>\n
Leader Russell Findlay would reduce income tax by raising the point at which workers start paying, creating one lower rate of 19% and ending the freeze on the higher-rate threshold.<\/p>\n
The tax cuts would be paid for by the party\u2019s pledge to rein in the SNP\u2019s \u00a37 billion benefits bill and cut government bureaucracy.<\/p>\n
Mr Findlay says the plans are \u201ccomprehensive, costed and credible\u201d and the most detailed ever produced by the Scottish Conservatives.<\/p>\n
\u201cWe need to get Scotland working after almost two dismal decades of SNP incompetence, failure and scandal,\u201d he will say a the manifesto launch in Edinburgh.<\/p>\n
\u201cThings do not have to be this bad. The mess that Scotland is in is the result of the wrong political choices made by SNP administrations.<\/p>\n
\u201cOur manifesto shows there can be a different way \u2013 a brighter, more prosperous way for everyone. <\/p>\n
\u201cA lower-tax Scotland, where people can keep and spend more of the money they graft for. A booming Scotland, where businesses can thrive. A functioning Scotland, generating the revenue we need to create infrastructure and public services fit for the 21st<\/sup>\u00a0Century.\u201d<\/p>\n Mr Findlay says John Swinney will use an SNP majority \u201cto press ahead with his plan to hold a second, unwanted, divisive referendum on breaking up our country. We cannot allow him to plunge the next parliament into constitutional chaos.\u201d<\/p>\n The Conservatives have called for every new government policy to pass a \u2018growth test\u2019, lower business rates and the creation of Growth Scotland that would bring together the development agencies and the Scottish National Investment Bank. <\/p>\n The party also wants to abolish Land and Buildings Transaction Tax (LBTT) on primary residences and build 80,000 affordable homes over the lifetime of the next Scottish Parliament.<\/p>\n \t <\/div>\n