Income Tax and National Insurance (NI) have been identified by members of the Institute of Chartered Accountants of Scotland (ICAS) as the taxes most urgently in need of reform, according to the body’s first member poll since the Scottish election.
The ICAS Scottish Election Pulse survey ran from 12 to 20 May 2026 and received 419 responses.
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In the poll, 39% of chartered accountants pointed to Income Tax and NI as the top reform priority.
This was more than twice the proportion selecting non-domestic rates (17%).
Council Tax (16%) followed closely behind, while Inheritance Tax (10%) was ranked as a lower priority.
Responses highlight concern over the impact of personal taxation on households, business activity and overall economic performance, against a backdrop of “fragile” economic confidence and debate over Scotland’s tax competitiveness.
Members also urged the new Scottish Government to use its first six months to set out a credible long-term strategy for economic growth and sustainable public finances.
When asked what would best support that growth, respondents favoured targeted tax incentives along with a more stable and straightforward tax regime.
ICAS Tax director Katie Close said: “The strength of feeling around Income Tax and NI reflects the growing impact of fiscal drag, with frozen thresholds pushing more people into higher tax bands while eroding their real spending power.”
An earlier survey by ICAS found that positivity around Scotland’s economic outlook remains low, with respondents reporting a lack of confidence.
ICAS noted that the earlier results mirror findings from its post-Budget survey, indicating that earlier concerns over the economic environment remain unresolved.
ICAS CEO Gail Boag said: “The next five years will be pivotal for Scotland. The country is grappling with economic inactivity, weak growth, skills shortages, global uncertainty and a rising budget deficit. Only long-term, ambitious policy-making will unlock the investment and sustainable growth the country needs.”
