This briefing summarises the key policy pledges in Reform UK’s Scotland manifesto, published on 19 March 2026, relevant to the work of actuaries. The Institute for Fiscal Studies have published their initial reaction to Reform UK’s manifesto.
Reform UK’s Scotland leader Malcolm Offord was joined by party leader Nigel Farage MP to launch their manifesto for the Scottish Parliament in May. Offord presented the options facing voters as a clear-cut choice between two parties: “another five years of SNP stagnation and decline” or a vote for change with Reform. The manifesto suggests proposals for economic deregulation, tax cuts, and slashing public spending – shaped by three guiding principles of sound finances, economic growth and the constitution.
Economy
Focused on three key measures to ‘turbo charge’ Scotland’s economy:
- Scrap Scotland’s six income tax bands and mirror the UK’s three tax bands, which will be set at 1p below each UK tax band. Thereafter, Reform UK will restore the principle of a 3p variation in income tax in Scotland below the UK as an objective within the first five-year term.
- Use their first two budgets to abolish the ‘cliff edges’ that exist in the tax system. Where devolved powers allow, Reform UK will minimise marginal tax rates.
- Phase out Land and Buildings Transaction Tax and reform Non-Domestic Rates (known as business rates).
Health and social care
- Reform UK commits to keeping the NHS in Scotland free at the point of need.
- Proposals on how they will reform the NHS include ‘fixing delayed discharges’, ‘improving staff morale and retention’ and ‘creating new pathways of care’.
- Reform UK will establish an independent, expert Scottish Healthcare Reform Commission to undertake a review of healthcare delivery and produce action plans on a workforce plan, long term funding and integration of adult social care and embracing tech including AI and the NHS app.
Education and skills
- Re-introduce the Scottish survey of literacy and numeracy and re-join all international education surveys.
- Reboot the Apprenticeship Levy funding model and establish a First Job passport to help young people move from school to further education/ an apprenticeship/employment.
- Establish an Adult Re-Skilling Taskforce focused on life-long learning and helping out-of-work adults into meaningful jobs in the ten ‘clusters of excellence’, including Financial Services.
Transport and infrastructure
- Develop a long-term funding model with UK pension funds to build a sustained supply of local housing owned by local authorities and build 15,000 new homes annually via a rent-to-buy model.
- Abolish ULEZ and embark on a ten-year plan to upgrade major trunk roads.
- Embark on a ten-year plan to modernise railways and harbours.
Energy and environment
- Scrap net zero subsidies and boost North Sea oil and gas licensing.
- Require every related policy decision to include an Energy Price Impact Statement so that there is transparency for the public about the effect on their energy bills.
Government
- Align constituency boundaries between Holyrood and Westminster, reducing the number of seats in Holyrood from 73 to 57.
- Promised not to hold another referendum.
