The OBR highlights that the UK tax system is increasingly dependent on “fiscal drag,” pulling more workers into higher bands.

An independent Scotland could design a tax system focused on growth, investment in businesses, and fairer outcomes.

With independence, Scotland would control investment taxation and industrial strategy - powers which are essential for long-term growth.

The UK’s approach continues to underperform.

For the record: this is not about attacking John Swinney or the resolution. His resolution lays a strong foundation, and the amendment builds on it.

It keeps the SNP at the heart of the independence movement while making sure every pro-independence vote counts.