Statement from The Scottish National Party

The Scottish National Party is committed to the establishment of an independent Scotland within the European Union. We believe that this would be the best environment in which our small business community could thrive and prosper. Currently Scotland does not have a voice in the European Union nor do we have control over our own economic policy.

The SNP believes that Scotland's unique economic position needs unique Scottish economic policies. The SNP is also committed to a comprehensive review of the taxation to deliver more honest and less complicated system of taxation. This would include a review of IR35, which we believe was ill thought out and discourages participation in IT and the knowledge based industries amongst others. We should be encouraging our business people not making life difficult for them.

Since the Labour Party came to power in 1997 they increased tax 32 times, none of these rises was mentioned in their manifesto. They are now taking an equivalent share of a 9p rise in the basic rate of income tax more than when they took office. None of these rises was in their manifesto. Similarly the Tories raised tax 96 times and again it was never mentioned in a manifesto. The SNP are in favour of more democratic taxation and are committed to put any new proposals contained in our Comprehensive Review of Taxation to the public in our next manifesto. Furthermore we have also pledged not to introduce any new measures to increase the overall burden of taxation or increase the rate of income tax before consulting the people first through our manifesto.

At this general election the SNP will primarily be fighting for an independent Scotland. We believe that this would be the best environment in which our small businesses and the PCG's members could thrive. An independent Scotland could set economic policy which suited the Scottish economy rather than the quite different situation in the South-East of England. We will also be fighting for a fairer and more democratic system of taxation, which will be more accountable to tax payers and allow our small businesses to thrive.