The SNP lauded its introduction of the 19p income tax rate to help those on low earnings. This rate, however, has a cap of only applying up to £14,667. Rishi Sunak has now introduced the same rate but it will apply up to £50,270. Nationalists have been keen since the Chancellor’s announcement to say they also have a 19p starter rate but have kept quiet on the top limit for it. Those in Scotland currently earning between £43,663 and £50,000 pay 41 per cent – a substantial difference. When the new rate is implemented in 2024, what will SNP ministers do? Stick to their guns of taxing those in this bracket and risk employees seeking work in England or give Scottish teachers, junior doctors, office staff and others in this bracket the same level of taxation? Scotland already struggles to get staff for our education, NHS and business sectors without discouraging talented people and businesses looking to invest here. Time will no doubt tell. Jane Lax, Aberlour, Banffshire.