10% of Scots pay 50% of income tax.

The claim states that 10% of Scots pay 50% of income tax. The available evidence does not provide Scotland-specific data on the share of income tax paid by the top 10% of Scottish taxpayers. UK-wide figures from the House of Commons Library and IFS show the top 10% of UK taxpayers contribute around 59–60% of income tax receipts — a higher share than the 50% claimed. The IFS note on Scottish tax policy confirms the top decile pays more under the Scottish system than under the English/Welsh system, but does not give a percentage share of total Scottish income tax. The claim's 50% figure is lower than the UK-wide equivalent (59–60%), making it potentially an understatement, but since no Scotland-specific breakdown of the top 10%'s share is provided in the evidence, the claim cannot be fully verified or refuted for Scotland specifically. It is imprecise because the UK-wide data suggests the true figure is higher than 50%.