Scottish Tory leader Russell Findlay has said his party would cut taxes ahead of an election in May which he claims will revolve around the cost of living.
Speaking in Edinburgh on Monday – one of three speeches made by leaders of Scotland’s biggest parties on the same day – Russell Findlay accused MSPs of having their “head in the sand”, not understanding the financial pressures facing Scots.
If elected in May – a far-flung hope given recent polling – Mr Findlay said the party would increase the level at which Scots pay the lowest and the second highest rates of tax as he accused the SNP and Labour of favouring “stealth taxes” by freezing income tax rates.
Freezing rates means those who see an increase in wages can be pulled into higher tax brackets.
“If there’s one group of people who need to make extra effort in their New Year’s resolutions, it’s those MSPs who have their heads in the sand,” he said.
“2026 needs to be the year that Scotland’s politicians grasp and understand the challenges facing Scotland’s people.”
He added: “I believe, this year, the cost-of-living crisis will and should define the Holyrood election.
“It’s the number one concern for every family, every business, every worker, every community, indeed, the whole country.
“2026 will be the cost-of-living election.
“The public will have the choice between five more miserable years of SNP tax rises and wasteful spending or a new era of hope with a common sense focus on bringing down bills through economic growth.”
Mr Findlay’s speech comes on the same day as both First Minister John Swinney and Labour leader Anas Sarwar kicked off their own election campaigns.
In his address, the Tory leader warned against what he sees as the perils of Scotland becoming independent.
“This morning, John Swinney has already told us that he’s unable to change,” he said.
“It’s 2026 and he’s spent the morning going on about another independence referendum.
“I say this to everyone who thinks that the SNP threat to break up our country is somehow diminished: You’re deluding yourselves.”
Labour leader Mr Sarwar, Mr Findlay said, had attempted to distance himself from the Labour-run UK Government, which has struggled for popularity since taking power in 2024.
