Secretary of State Liz Kendal’s statement after concerns over Grok AI

STATEMENT TO PARLIAMENT – 12 JANUARY 2026

With permission Madam Deputy Speaker, I would like to make a statement on AI, social media and online safety.  

No woman or child should live in fear of having their image sexually manipulated by technology.  

Yet in recent days, the Grok AI tool on the social media platform X has been used to create and share degrading, non-consensual intimate deepfakes.     

The content which has circulated on X is vile. It is not just an affront to decent society – it is illegal.   

The Internet Watch Foundation (IWF) reports “criminal imagery” of children as young as 11, including girls sexualised and topless.  

This is Child Sexual Abuse.  

We’ve seen reports of photos being shared of women in bikinis, tied up and gagged, with bruises, covered in blood. And much, much more. 

Lives can and have been devastated by this content, which is designed to harass, torment, and violate people’s dignity.   

They are not harmless images – they are weapons of abuse, disproportionately aimed at women and girls.  

And they are illegal.  

Last week, X limited the image creation function to paid subscribers.  

This does not go anywhere near far enough.  

It is insulting to victims to say you can still have this service if you are willing to pay.

And it is monetising abuse.  

So let me be crystal clear: sharing, or threatening to share, a deepfake intimate image without consent – including images of people in their underwear – is a criminal offence.    

Under the Online Safety Act, sharing images – or threatening to share them – is a criminal offence. For individuals, and for platforms.  

My predecessor – the Right Honourable Member for Hove and Portslade – made this a ‘priority offence’, so services have to take proactive action to stop this content from appearing in the first place.  

The Data Act, passed last year, made it a criminal offence to create – or request the creation of – non-consensual intimate images.  

And today, I can announce to the House that this offence will be brought into force this week and that I will make it a priority offence in the Online Safety Act too.  

This means individuals are committing a criminal offence if they create – or seek to create – such content – including on X – and anyone who does this should expect to face the full extent of the law.   

But the responsibilities do not just lie with individuals for their own behaviour.  

The platforms that host such material must be held accountable – including X.  

Madam Deputy Speaker, Ofcom this morning confirmed that they have opened a formal investigation into X and will assess their compliance with the Online Safety Act.     

The government expects Ofcom to set out a timeline for the investigation as soon as possible.  

The public – and most importantly, the victims of Grok’s activities – expect swift and decisive action. So this must not take months and months.  

But X doesn’t have to wait for the Ofcom investigation to conclude. They can choose to act sooner to ensure this abhorrent and illegal material cannot be shared on their platform.    

If they do not, Ofcom will have the backing of this government to use the full powers which Parliament has given them.  

And I would remind X – and all other platforms – that this includes the power to issue fines worth millions of dollars, or 10% of a company’s qualifying worldwide revenue.   

And in the most serious cases, Ofcom can apply for a court order to stop UK users accessing the site.  

Madam Deputy Speaker, this government will do everything in our power to keep women and especially children safe online.  

So I can today confirm that we will build on all the measures I have already outlined and legislate in the Crime and Policing Bill – which is currently going through Parliament – to criminalise nudification apps.  

This new criminal offence will make it illegal for companies to supply tools designed to create non-consensual intimate images, targeting the problem at its source.      

And in addition to all of these actions, we expect technology companies to introduce the steps recommended by Ofcom’s guidance on how to make platforms safer for women and girls without delay.  

And if they do not, I am prepared to go further.  

Because this government believes tackling violence against women and girls is as important online as it is in the real world.  

Madam Deputy Speaker, this is not – as some would claim – about restricting freedom of speech, something I and the whole government hold very dear.  

It is about tackling violence against women and girls.  

It’s about upholding basic British values of decency and respect, and ensuring the standards we expect offline are upheld online.  

And it is about exercising our sovereign power and responsibility to uphold the laws of the land.  

I hope this is a time when MPs on all sides of the House will stand up for British laws and British values and call out the platforms that allow explicit, degrading and illegal content.   

It is time to choose a side.  

If I may Madam Deputy Speaker, I would also like to address calls from MPs on all sides of this House for the government to end its participation on X.  

I understand why many colleagues have come to this conclusion when X seems so unwilling to clean up its act. The government will of course keep our participation under review.  

But our job is to protect women and girls from illegal and harmful content wherever it is found.  

It is also worth bearing in mind, with 19 million people on X in this country, and more than a quarter using it as their primary source of news, that our views – and often simply the facts – need to be heard.  

Madam Deputy Speaker, let me conclude by saying this.  

AI is a transformative technology which has the potential to bring about extraordinary and welcome change.  

Creating jobs and growth. Diagnosing and treating diseases. Helping children learn at school. Tackling climate change. And so much more besides.  

But in order to seize these opportunities, people must feel confident that they and their children are safe online and that AI is not used for destructive and abusive ends.  

Many tech companies want to and are acting responsibly. But when they do not, we must and we will act.  

Innovation should serve humanity; not degrade it.   

So we will leave no stone unturned in our determination to stamp out these demeaning, degrading and illegal images.   

If that means strengthening the existing laws, we are prepared to do so.   

Because this government stands on the side of decency.  

We stand on the side of the law.   

We stand for basic British values supported by the vast majority of people in this country.  

And I commend this statement to the House.

Self Assessment deadline looms: 65% surge in taxpayers paying via app

  • Almost 340,000 Self Assessment filers have already paid their tax bill using the HM Revenue and Customs (HMRC) app.
  •  It is quick and easy to pay via the HMRC app and set up payment reminders.
  • Taxpayers need to file their return and pay tax they owe by 31 January.

The number of people using the HMRC app to pay their Self Assessment tax bill has increased by nearly 65%.

Almost 340,000 people have used it to pay since 6 April 2025, an increase of 132,788 people compared to the same period last year.

Self Assessment customers need to file their tax return online for the 2024 to 2025 tax year and pay any tax owed by 31 January 2026. HMRC is encouraging those yet to start theirs, to go to GOV.UK and do it now. Anyone who misses the deadline could be subject to an automatic £100 penalty.

Filing tax returns ahead of the deadline means knowing how much tax to pay sooner. It is quick and easy to pay via the HMRC app and set up payment reminders to make sure the deadline isn’t missed.

Myrtle Lloyd, HMRC’s Chief Customer Officer, said: “The Self Assessment deadline is less than one month away, and thousands of people have already paid their tax bill via the HMRC app. It is quick and easy to do, and you can also see your payment history.

“Search ‘download the HMRC app’ on GOV.UK to access the app and make your Self Assessment payment.” 

People unable to pay any tax owed in full may be able to set up a Time To Pay arrangement, if they meet the eligibility criteria and they owe less than £30,000.

Alternative options include paying directly through a bank account, direct debit or paying online via GOV.UK. A full list of payment options can be found on GOV.UK.

HMRC expects more than 12 million tax returns to be filed by the deadline. Those who miss the deadline will be issued with a penalty:

  • an initial £100 fixed penalty, which applies even if there is no tax to pay, or if the tax due is paid on time 
  • after three months, additional daily penalties of £10 per day, up to a maximum of £900 
  • after six months, a further penalty of 5% of the tax due or £300, whichever is greater 
  • after 12 months, another 5% or £300 charge, whichever is greater 

There are also additional penalties for paying late of 5% of the tax unpaid at 30 days, six months and 12 months. If tax remains unpaid after the deadline, interest will also be charged on the amount owed, in addition to the penalties above.

Customers who need assistance to complete their Self Assessment can access support and guidance online 24/7, including YouTube videos, webinars, digital assistant and step-by-step guidance covering different sections of a tax return. Most queries can be resolved online.  

Customers who need to speak to an adviser can call HMRC, Monday to Friday, 8am to 6pm. Phone lines close on Friday 30 January and reopen on Monday 2 February – after the deadline. For full phone support, contact HMRC before Friday 30 January. On Saturday 31 January, HMRC will offer webchat support through its Online Services Helpdesk.

The new High Income Child Benefit Charge (HICBC) PAYE digital service means thousands of Child Benefit claimants who are only in Self Assessment to pay HICBC can choose to pay the charge back through their tax code.

Eligible customers can call HMRC before the filing deadline to say they want to be removed from Self Assessment to use the digital service. Where a tax return has already been filed, customers can choose to stop from the following tax year. HMRC will then amend their tax code and they will be registered to pay HICBC through PAYE.

Customers do not need to include their 2025 Winter Fuel Payment, or Pension Age Winter Heating payment in Scotland, on their tax return for the 2024 to 2025 tax year as payments received in Autumn 2025 will be recovered in the 2025 to 2026 tax return, due by 31 January 2027.

Self Assessment customers are sometimes targeted by criminals and should never share their HMRC login details with anyone, including a tax agent, if they have one. HMRC scams advice is available on GOV.UK.

B-I-N-G-O!

Strachan House Care Home residents have a trip to Club 3000 Bingo

Residents and staff from Strachan House Care Home in Blackhall were in for a treat with a visit to the Club 3000 Bingo hall after residents asked to take their bingo skills out into the community.

Residents from the home were accompanied by the life enrichment staff team, they had an amazing time with 1 resident even winning one of the games bringing home £16. Ivy, one of the residents who hasn’t been to the bingo for many years said she was so excited to go and would love to go back.

Ivy refused to share her winnings with the team, sadly! 

General Manager, Fran Fisher said: “Our residents and staff had a wonderful time at the Bingo, it’s something we often play here particularly on our first-floor community so it was a real treat to go out and play with other members of the local community.

“We do our best to provide a wide range of activities and entertainment at Strachan House as part of the lifestyle enrichment programme for residents, and this was one of our favourites!”

Strachan House care home is run by Barchester Healthcare, one of the UK’s largest care providers, which is committed to delivering personalised care across its care homes and hospitals. Strachan House provides nursing and dementia nursing care for  83 residents from respite care to long term stays.

Strachan House has built up an excellent reputation within its local community for regularly holding events and activities for its residents and surrounding neighbours.

LifeCare announces January Activity Programme for all ages

LifeCare invites locals to get together with a packed programme this winter 

LifeCare Edinburgh is inviting local people to stay connected with a full programme of free and welcoming community activities at its thriving Community Hub in the heart of Stockbridge.

January can feel long and isolating, but LifeCare’s hub offers a warm, friendly space for people of all ages to come together. From relaxed social groups to creative and wellbeing activities, the charity’s timetable is designed to lift spirits and build connections during the winter months.

The popular Chatty Café runs every Monday from 11am–1pm, offering a relaxed space for anyone who fancies a blether and a cuppa. Tables are set aside specifically for people who want to meet others and enjoy friendly conversation. Join us next Mon 19th to help celebrate our Chatty Café’s 2nd birthday complete with a piece of cake!

Families are welcome at the Pop-Up Play Area for Under 5s, available on Mondays and Tuesdays from 9am–2pm, allowing parents and carers to relax in the café while children enjoy safe, fun play.

Creative types can join Craft in the Café on Tuesdays from 12.30–2.30pm. These informal sessions welcome knitters, crocheters and crafters of all abilities, with no need to book.

Wednesday afternoons from 1.45–3pm offer a Games Afternoon, with board games and puzzles including Scrabble, chess, dominoes and cards. The Community Natters discussion group will also be returning soon, with details to be announced.

At weekends, LifeCare’s Saturday Social runs from 12.30–3.30pm offering games, conversation and a hot lunch and drinks.

All these activities are provided for free thanks to our volunteers and funding from The National Lottery Community Fund.

LifeCare also provides a range of free, accessible health and wellbeing activities for unpaid carers, supported by the Short Breaks Fund. Carers are welcome to bring along the person they care for.

For full details visit:

https://www.lifecare-edinburgh.org.uk/2026/01/08/brighten-up-your-january-at-lifecare 

or call 0131 343 0940.

New campaign warns young drivers in Edinburgh that speed kills

“Real Roads Don’t Reset”, warns a powerful new gaming-themed campaign to tackle speeding among young drivers, launched today by the Scottish Government, Road Safety Scotland and Police Scotland. 

Around 1 in 5 newly qualified drivers are involved in a collision within the first year behind the wheel, while nearly 1 in 3 drivers killed while speeding are aged 16-25.

Spanning TV, streaming services, cinema, outdoor and digital advertising, supported by content from influencers, football and rugby partnerships and PR, the campaign reminds young people that unlike their favourite games, there are no second chances on real roads and the consequences of dangerous driving can be devastating. 

It also highlights the tougher legal penalties for drivers in the first two years after passing their tests. 

Cabinet Secretary for Transport Fiona Hyslop said: “When you speed, you’re risking not only your own life but those of your passengers and everyone else on the road.

“A collision can happen no matter how good a driver you think you are. One moment of lost control can cost you everything – leaving you with a life-changing injury, the loss of someone close, or even a prison sentence.

“A single avoidable mistake can leave you with a lifetime of regret.” 

Chief Superintendent Scott McCarren, Police Scotland’s Head of Road Policing, said: “Skills behind the wheel of a car in a racing game have absolutely nothing to do with your ability in a real car.

“In real life, countless factors are at play including the weather, road conditions, weight of the car, number of passengers and the behaviour of other drivers on the road. Even a small error of judgement could have permanent consequences.” 

He emphasised the particular dangers of speeding on rural routes: “Young drivers often assume country roads are quieter and safer but that’s far from the reality. Rural roads are unpredictable, with blind bends, hidden dips, farm vehicles, animals, poor lighting, and sudden hazards. 

“Don’t assume you won’t be caught speeding because the road seems empty. Our officers are on patrol across the country, and you could face a fine, points, or you may have your license revoked. Don’t be the driver no one wants to get in the car with.” 

An initial phase of the campaign focused on the dangers of drink and drug-driving, tying in with Police Scotland’s annual festive enforcement campaign.  

For more information visit roadsafety.scot. 

Scotland Demands Better briefing on the Scottish Budget 2026/27

Budgets reflect the choices and priorities of our Governments. Our political leaders have a responsibility to use them to build an economy and society in which all people the income necessary to live in decency and dignity.

In October 2025, thousands of people from across Scotland took to the streets of Edinburgh in the Scotland Demands Better campaign march and rally, the largest anti-poverty demonstration our country has seen in decades.

They stood together to demand that politicians build a Scotland free from poverty, creating the conditions for better jobs, better investment in life’s essentials and vitally, better social security.

In this briefing, we set out how MSPs can build a better future for Scotland’s children:

Scotland-Demands-Better-Briefing-on-Scottish-Child-Payment-for-Scottish-Budget-January-2026Download

download it here.

Criminal surcharge used to support victims

Hospital violence charity among 19 to share in £1 million fund

Medics Against Violence (MAV), a charity operating across 10 hospital Emergency Departments, is among 19 organisations to receive a share of more than £1 million from the Victim Surcharge Fund, which is financed by penalties imposed on offenders who received a court fine. 

The funding will support MAV to offer practical assistance and essential items to people arriving at hospital after experiencing violence or exploitation. It will also enhance the charity’s Navigator programmes, which support people to make positive changes and connect them with community organisations.

This is the sixth round of payments from the Victim Surcharge Fund – which was established in November 2019 to provide practical help directly to victims of crime. This takes the total awarded to date from the Fund to £3,486,972.

Minister for Victims and Community Safety Siobhian Brown announced the latest funding allocation as she visited MAV’s Glasgow headquarters to learn more about its work. Ms Brown said: “It is only right that the people who commit crimes contribute towards helping victims and their families recover from trauma.

“I am pleased that since the first awards were made in January 2021, the fund has helped more than 7,000 people affected by crime, distributing almost £3.5 million in support to organisations that support victims of crime.

“The Victim Surcharge Fund allows organisations such as Medics Against Violence to respond quickly and compassionately by providing practical, immediate help to victims of crime when they need it most.”

David Duncan, Chief Executive Officer at Medics Against Violence, added: “Support from the Scottish Government’s Victim Surcharge Fund will be used directly to strengthen the help we provide to victims of crime through our Navigator programmes.

“This investment enables us to offer immediate practical assistance to people arriving in hospital after experiencing violence or exploitation, short‑term wellbeing support in the days that follow, and specialist, age‑appropriate care for children and young people who have been harmed.

“It also allows our Navigators to work alongside victims as they regain stability -advocating for access to housing, mental health services, financial advice, and community support.

“By reducing barriers for those who may feel isolated, frightened, or unsure where to turn, this funding ensures we can respond quickly, compassionately, and in a trauma‑informed way at the moments when victims of crime are most vulnerable. It makes a tangible difference to safety, recovery, and long‑term wellbeing.”

Debbie Adams, Director of Development and External Affairs at Victim Support Scotland, said: “We are extremely grateful to be recipients of the Scottish Government’s Victim Surcharge Fund. The VSF ensures that the fines received by offenders go directly towards helping people impacted by crime.

“In Victim Support Scotland’s case, the VSF goes towards our Emergency Assistance Fund (EAF), which provides a lifeline for people who are in urgent need of financial help as a result of a crime. It can provide life-essential things like emergency household goods, groceries, travel to a place of safety, costs to repair damaged items, and security equipment. 

“In 2024-25, the EAF distributed £538,974 worth of funds to people in need. One EAF recipient said that the items they received enabled them to “safeguard our household“, highlighting how it can help people take back control after experiencing crime. This funding will enable us to provide ongoing direct, immediate assistance for those in urgent need.”

Victim Surcharge Fund: guidance – gov.scot

The following organisations are set to benefit from this latest funding round of the Victim Surcharge Fund:

  • Victim Support Scotland                                                                 £525,000
  • Abernecessities                                                                              £102,000
  • Migrant Help                                                                                   £80,386
  • Grampian Women’s Aid                                                                  £70,000
  • Survivors of Human Trafficking in Scotland                                    £49,954
  • Kibble                                                                                             £32,594
  • Edinburgh Women’s Aid                                                                 £25,000
  • STAR Centre – Rape Crisis Ayrshire                                              £24,736
  • JustRight Scotland                                                                          £21,646
  • Dumbarton District Women’s Aid                                                    £20,900
  • East Dunbartonshire Women’s Aid                                                 £20,000
  • Action Against Stalking                                                                   £16,000
  • Medics Against Violence                                                                 £15,000
  • Committed to Ending Abuse                                                           £12,469
  • Edinburgh Youth’s Café                                                                  £5,000
  • Jubilee House                                                                                 £5,000
  • Inverclyde Women’s Aid                                                                  £5,000
  • Caledonian Women’s Service                                                         £5,000
  • Central Advocacy Partners                                                              £5,000 

The total fund award for this round is £1,040,685.

Following this latest round, a total of 27 different victim support organisations will have received awards from the Fund.

Pair arrested and charged following attempted robberies

An 18-year-old woman and a 24-year-old man have been arrested and charged in connection with two attempted robberies in Edinburgh.

Around 9.30am yesterday (Monday, 12 January, 2026), Police received a report from a premises on Colinton Mains Drive. Later, around 9.50am, a second report from a premises on Oxgangs Road North was received.

There were no injuries.

An 18-year-old woman and a 24-year-old man have been charged in connection with the incidents. They’re due to appear at Edinburgh Sheriff Court today – Tuesday, 13 January.

Detective Inspector Alan Sharp said: “I want to thank members of the public who assisted with these incidents before officers arrived and the local community for their support during our enquiries.”

Immigration Enforcement raids ‘at the highest level in UK history’

Record number of arrests and raids of illegal workers across the UK

Illegal working arrests and raids have reached the highest level in UK history thanks to ‘relentless activity’ by the Home Office’s Immigration Enforcement teams. 

Latest figures reveal the number of raids have soared by 77% in the UK since the government came into power, leading to an 83% rise in arrests (July 2024 to end of December 2025). 

There were 695 raids across Scotland leading to around 400 arrests.

Over 17,400 raids were made to dodgy businesses – such as nail bars, car washes, barbers and takeaway shops – targeting those attempting to undercut honest workers and hide in plain sight.  

The major uplift, which led to more than 12,300 arrests, was made possible by a £5m funding boost last year for Immigration Enforcement, to target and pursue illegal working criminality. 

In Northern Ireland, 187 raids were carried out in 2025, leading to 234 arrests – a 76% and 169% rise respectively compared to 2024.  

The crackdown on illegal working builds on this Labour government’s work to restore order to the immigration system and end the lure of illegal working that gangs use to sell spaces on small boats. 

The activity sits on top of the government’s wider work to remove and deport 50,000 illegal migrants from the UK  – a 23% increase under this government. 

Today’s figures come after the Home Secretary set out sweeping reforms to the immigration system – making it less attractive for illegal migrants to come to the UK and easier to deport and remove those with no right to be here.   

Home Secretary Shabana Mahmood said:  ”There is no place for illegal working in our communities. 

“That is why we have surged enforcement activity to the highest level in British history so illegal migrants in the black economy have nowhere to hide. 

“I will stop at nothing to restore order and control to our borders.”

Northern Ireland Secretary, Hilary Benn, said: “Illegal working undercuts honest businesses across Northern Ireland and fuels the criminal gangs who profit from human exploitation.

“This Government has increased enforcement to record levels, and the message is clear: there is no place for those flouting the law.”

The new figures come as Immigration Enforcement officers across the UK are now equipped with body worn video technology.

Following the start of the launch in September last year, all teams are now benefitting from this capability which will help bolster arrests and prosecutions further.   

Immigration Compliance and Enforcement Lead for Northern Ireland, Paul McHarron, said:  “Illegal working is against the law and will not be tolerated. 

“My teams will continue working around the clock to ensure those involved face the full force of the law.”

During illegal working raids last year, officers visited a range of sectors including restaurants, construction sites and nail bars:  

  • An immigration enforcement visit was conducted at VN Nail & Spa Salon in Belfast City Centre on 1 May. Three workers of Vietnamese nationality were arrested for illegal working. As a result, one individual was detained for removal.  
  • On 28 June, officers visited Europa Car Wash in Bangor. Four individuals of Romanian, Ethiopian and Jordanian nationality, were arrested for illegal working, with two detained for removal from the UK as a result.  
  • On 25 October, officers visited Beijing House in Londonderry. Three illegal workers of Chinese nationality were arrested. A Civil Penalty Referral Notice was served on the business owner.  Further inquiries to establish any liability and the liable employer will now take place. The liable employer could face a substantial fine if it’s found they employed illegal workers and failed to conduct relevant pre-employment checks.

And through the new Border Security, Asylum and Immigration Act, the government is expanding right to work checks, so they cover the gig, casual, subcontracted and temporary worker economy, ensuring there is no hiding place for illegal workers to flout the rules. 

On top of this, the Organised Immigration Crime Domestic Taskforce is bringing together law enforcement and government partners, including the National Crime Agency, National Police Chiefs Council, Border Security Command and Immigration Enforcement, to use every available tool to identify, disrupt and dismantle criminal smuggling gangs operating in the UK. 

Over the last 12 months, there has been a 33% surge in disruptions related to migrant smuggling – with nearly 4,000 disruptions since July 2024 – and a landmark deal with France means those who arrive on small boats are now being sent back.  

To further ensure people can only work in the UK if they have permission, the government announced last year it will be introducing digital ID, which will be mandatory to prove someone’s right to work by the end of Parliament.   

This will create a simpler, more consistent way for employers to check someone’s  eligibility to work. The move will make it harder for illegal migrants to find work and allow the government to identify rogue business owners who are failing to conduct checks.  

This work combined forms part of the government’s ‘laser focus’ to secure the UK’s borders and end the false promise of work used to sell spaces on dangerous small boats.

STUC: Budget must prioritise ‘Scotland not political survival’

Scotland’s largest trade union body has urged the Scottish Government to prioritise the ‘people of Scotland and not political survival’ in their budget today (Tuesday).

The Scottish Trades Union Congress (STUC) are calling on the Scottish Government to take the “bold decisions” on reforming property, land and wealth taxes in their budget and to avoid “short-term electioneering” ahead of the election later this year.

Last year, on behalf of Tax Justice Scotland, the STUC published research showing Scotland’s five richest families hold more wealth than an entire quarter of Scotland’s population.

The research further showed that a modest 2% tax on all those with assets over £10 million could raise almost £500,000,000 for public services.

Commenting, STUC General Secretary Roz Foyer implored the Finance Secretary Shona Robison “do what is right” and deliver for Scotland’s workers during the budget.

Ms Foyer said: “Today, the Scottish Government must do what is right and prioritise the people of Scotland not political survival.

“With the election looming large, this budget can’t sacrifice the long-term wellbeing and growth of our nation on the altar of short-term political survival. We must see bold decisions from the Finance Secretary on reforming tax on property and land, along with the introduction of wealth taxes, not more of the same measures designed to prioritise short-term electioneering.

“STUC research has shown that modest wealth taxes on Scotland’s richest few can benefit the many with almost £500,000,000 raised for the public coffers in the process.

“These are the measures the Scottish Government must prioritise if they want the support of Scotland’s workers.

“This isn’t about the next four months; if the government wishes to re-take office for the next five years, we urge them to do what is right and stand beside Scotland’s workers tomorrow, prioritising public services, job security and decent pay in their budget measures.”

STUC research ‘Taxing Wealth for a Fairer and Greener Scotland’ can be viewed here:

https://taxjustice.scot/wp-content/uploads/2025/10/STUC-Taxing-Wealth-for-a-Fairer-and-Greener-Scotland.pdf