Tax
The SNP has pledged to secure independence for Scotland. This would lead to devolved tax powers, and could include devolution of national insurance and income tax.
The party has stated that it hoped devolution would allow for tackling the issues of climate change and the cost of living for businesses operating in Scotland.
The party's manifesto also stated that the SNP would crack down on tax avoidance and encourage international companies to be transparent in their tax payments.
Crawford Temple, CEO of compliance firm Professional Passport, suggested a nationwide approach to taxes would be more efficient than devolved tax powers.
Speaking to HR magazine, he said: “We welcome the SNP’s ambition and commitment to tackling tax avoidance, as outlined in the party's manifesto today, but I believe a nationwide joined-up approach is the best course of action.
“For years, the Westminster government has taken a disturbingly lax approach to the rampant tax non-compliance and avoidance in the umbrella company market.
“More resources and investment are needed if we are to clean up an industry that continues to attract negative headlines. Visible enforcement is key. I am not sure a devolved government would be the answer.”
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Employment rights
With Scottish independence would come the devolution of employment rights. The SNP has promised to scrap “exploitative zero-hours contracts”, ban fire and rehire practices and close the gender pay gap.
The SNP manifesto added that the party would create a single status of “worker” for everyone except the “genuinely self employed”, which it suggested would strengthen protections.
Kate Shoesmith, deputy chief executive of the Recruitment and Employment Confederation commented that the proposals would undermine workers’ choice over their employment status.
She said: “The call for a single status of ‘worker’ shows a lack of understanding of the importance of the UK's temporary worker market, which is one of the success stories of our economy. As well as creating a barrier to flexible working, it risks undermining the legal rights already carved out for agency workers.
“Any policies that limit individual choice in how people work could have a negative impact on employment rates. We need choice with genuine two-sided flexibility that works for the employer and the worker to drive productivity, growth and job satisfaction.”
The SNP has also stated that it would increase the minimum wage to at least the level of the national living wage, and increase it in line with inflation. This would be accompanied by ending age discrimination in pay levels.
The SNP claimed that it would eradicate the sick pay threshold and the four-day waiting period to enable workers, particularly lower-paid workers, access to statutory sick pay when they need it.
Moreover, the SNP would increase paid maternity leave to one year while setting maternity pay at 100% of average weekly earnings for the first 12 weeks and 90% for 40 weeks, or £150. The party would encourage the UK government to increase shared parental leave too.
Additionally, the party has promised to protect the right to strike, repealing the Strikes (Minimum Services Levels) Act and the Trade Union Act 2016.
Benefits, childcare and pensions
The SNP has called for an end to child poverty, which it would work towards if it won the next election by introducing seven new benefits specific to Scotland. One of these included a Scottish Child Payment at £26.70 per child a week.
It would also end the two child cap on benefits and called for both the abolition of the rape clause and the Universal Credit young parent penalty.
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Pensions
The SNP claimed that it would maintain the triple lock pension and move to a “wellbeing pension”. The party would oppose changes to the state pension age. The Resolution Foundation reported on 8 February that the state pension age would need to increase to 71 by 2050, to maintain the number of young workers supporting the ageing workforce.
The party promised compensation for women who have experienced pension inequality, and to reverse the Pension Credit cut.
Immigration
If it were to win the general election, the SNP pledged to reverse the decision by the Conservative Party to stop care workers from overseas bringing their families with them to work in the UK.
It would also review immigration legislation, aiming to expand the shortage occupation lists.
In March 2024 the Conservative Party amended the shortage occupation list and minimum salary threshold for skilled workers under the Immigration Act.
Jonathan Beech, founder and managing director of business immigration platform, Immpact, told HR magazine that the proposals could reduce labour shortages if made as part of wider reform to the requirements.
He said: "The ban on care workers bringing dependants to the UK has certainly resulted in a rapid reduction in net migration figures. However, training home-grown talent in this area can take years, and the UK is ill-equipped to cope without overseas assistance.
"Expanding the shortage occupation list could assist employers but only if it is done in conjunction with a change to the newly introduced salary requirements and more frequent consultation with businesses and the Migration Advisory Committee. A new system must be much more agile, and must also consider lower-skilled occupations.”
Beech added that a new system could improve business confidence if implemented successfully.
He continued: “If set up correctly, a new system and recognised shortages could very well assist industries that are at real risk of major decline, especially hospitality and care. Business confidence will increase if they have an immigration system that is not ringfenced by salary and skill levels.”
