This briefing summarises the key policy pledges in the , published on 7 April 2026, relevant to the work of actuaries. The Institute for Fiscal Studies has published its .
Russell Findlay MSP, Leader of the Scottish Conservative party, launched his party鈥檚 manifesto 鈥淕et Scotland Working鈥� in Edinburgh. In his speech, he emphasised the importance of voting for the Scottish Conservatives to 鈥渟top the SNP鈥�. He said Reform is 鈥渦nionist in name only鈥� and 鈥渃annot be trusted to take on the SNP鈥�. The manifesto makes economic growth a key priority and suggests proposals to reduce energy costs, slash public spending and strengthen accountability.
Economy
The Scottish Conservatives propose three changes to income tax:
- Introduce a new 0% band would sit above the UK personal allowance (拢12,570) and be uprated with inflation each year, reaching 拢13,892 by 2031.
- Cut the basic and intermediate income tax rates to match the current starter rate at 19p.
- The higher rate threshold would be raised from 拢43,663 to 拢50,270, bringing it into line with the rest of the UK.
Other economic proposals include:
- Allowing pensioners to claim back the first 拢500 of tax they pay on pension income.
- Ending extreme business rates revaluations by capping the maximum rise that can occur between revaluation cycles.
Health and social care
- Publish an updated Cancer Strategy that includes how the Scottish Conservatives would use the latest medical technology to improve cancer survival rates.
- Provide targeted screening for at-risk populations to catch serious conditions at an earlier stage so that they can be treated more effective.
- Ensure that weight-loss drugs can be more widely accessed.
- Pilot a scheme to reduce bed-blocking by providing the NHS with increased funds to temporarily place patients in a suitable care home within 48 hours of being declared fit for discharge.
Education and skills
- Bring back the Scottish Survey of Literacy and Numeracy so that data on pupils鈥� reading levels and maths skills can be gathered accurately.
- Introduce a Skills Bill that would provide a permanent framework for using the education system to fill the skills gaps emerging in the Scottish economy.
- Use Apprenticeship Levy funding paid for by businesses in Scotland to set up a new, ring-fenced fund that would increase support for apprenticeships and be demand-led.
Transport and infrastructure
- Scrap the Land and Buildings Transaction Tax (LBTT) and scrap rent controls.
- Coordinate major infrastructure projects through one body (Growth Scotland) to reduce delays.
- Ban new Low Emission Zones and review the effectiveness of current schemes.
Energy and environment
- Abolish the SNP鈥檚 target for reaching net zero by 2045 and overhaul Scottish energy policy so its main objective is to lower costs for households and businesses.
- Close down the SNP鈥檚 international climate change budget and back North Sea oil and gas drilling.
Government
- Oppose any attempt to hold another referendum.
- Introduce a Taxpayer Savings Act that will establish a Scottish Agency of Value and Efficiency, tasked with saving taxpayers at least half a billion pounds.