This briefing summarises the key policy pledges in the Scottish Conservative and Unionist Party manifesto, published on 7 April 2026, relevant to the work of actuaries. The Institute for Fiscal Studies has published its initial reaction to the Scottish Conservatives’ manifesto.
Russell Findlay MSP, Leader of the Scottish Conservative party, launched his party’s manifesto “Get Scotland Working” in Edinburgh. In his speech, he emphasised the importance of voting for the Scottish Conservatives to “stop the SNP”. He said Reform is “unionist in name only” and “cannot be trusted to take on the SNP”. The manifesto makes economic growth a key priority and suggests proposals to reduce energy costs, slash public spending and strengthen accountability.
Economy
The Scottish Conservatives propose three changes to income tax:
- Introduce a new 0% band would sit above the UK personal allowance (£12,570) and be uprated with inflation each year, reaching £13,892 by 2031.
- Cut the basic and intermediate income tax rates to match the current starter rate at 19p.
- The higher rate threshold would be raised from £43,663 to £50,270, bringing it into line with the rest of the UK.
Other economic proposals include:
- Allowing pensioners to claim back the first £500 of tax they pay on pension income.
- Ending extreme business rates revaluations by capping the maximum rise that can occur between revaluation cycles.
Health and social care
- Publish an updated Cancer Strategy that includes how the Scottish Conservatives would use the latest medical technology to improve cancer survival rates.
- Provide targeted screening for at-risk populations to catch serious conditions at an earlier stage so that they can be treated more effective.
- Ensure that weight-loss drugs can be more widely accessed.
- Pilot a scheme to reduce bed-blocking by providing the NHS with increased funds to temporarily place patients in a suitable care home within 48 hours of being declared fit for discharge.
Education and skills
- Bring back the Scottish Survey of Literacy and Numeracy so that data on pupils’ reading levels and maths skills can be gathered accurately.
- Introduce a Skills Bill that would provide a permanent framework for using the education system to fill the skills gaps emerging in the Scottish economy.
- Use Apprenticeship Levy funding paid for by businesses in Scotland to set up a new, ring-fenced fund that would increase support for apprenticeships and be demand-led.
Transport and infrastructure
- Scrap the Land and Buildings Transaction Tax (LBTT) and scrap rent controls.
- Coordinate major infrastructure projects through one body (Growth Scotland) to reduce delays.
- Ban new Low Emission Zones and review the effectiveness of current schemes.
Energy and environment
- Abolish the SNP’s target for reaching net zero by 2045 and overhaul Scottish energy policy so its main objective is to lower costs for households and businesses.
- Close down the SNP’s international climate change budget and back North Sea oil and gas drilling.
Government
- Oppose any attempt to hold another referendum.
- Introduce a Taxpayer Savings Act that will establish a Scottish Agency of Value and Efficiency, tasked with saving taxpayers at least half a billion pounds.
