From the Institute for Fiscal Studies (IFS) yesterday:

Reform UK have announced plans for cuts to income tax in Scotland if they were to win the Scottish Parliament elections in May. They say they would start by realigning Scotland’s tax rates and bands with those in the rest of the UK and then cut all rates by 1 percentage point. They would aim to further cut rates so that by the end of the upcoming parliamentary term in 2031, rates would be 3 percentage points below those in the rest of the UK.

Reform UK have costed the first two changes (realigning rates and bands, and the first 1 percentage point cut) at £2 billion. This is a reasonable estimate in the short term, although costs would increase over time – to perhaps £2.3 to £2.4 billion per year by 2030–31. The full 3 percentage point cut would cost an additional £1.7 billion (or around £4 billion in total).  

The biggest direct beneficiaries of such a change would be the high-income taxpayers who currently pay substantially more in income tax than in the rest of the UK: for example, someone on £50,000 a year currently pays around £1,500 a year more than in the rest of the UK, while someone on £125,000 pays around £5,200 a year more. If Reform UK’s ambitions for Scottish income tax were fully realised, they would instead pay around £1,100 and £3,700 a year less, respectively, than they would in the rest of the UK. Reform UK hope that there could be wider indirect benefits from making Scotland more attractive to high-income individuals.

Scotland can have lower taxes if it chooses to – but that would require a reduction in the range and scope of public services and social security benefits provided to residents.

https://ifs.org.uk/articles/analysis-reform-uk-proposal-income-tax-cuts-scotland

So, to fund this reward for the already rich, the Scottish Government would need to cut £2bn from the Child Payment, free prescriptions, free tuition, support for carers. Which would you cut to help Nigel reward the rich on your behalf?