Ministers working on ‘delivering’ private jet levy and mansion tax, says Gilruth

Work is under way to introduce a private jet levy and a “mansion tax” on homes worth £1m or more, the Deputy First Minister has confirmed.

Jenny Gilruth said the Scottish Government is “delivering” on its commitments.

It comes after this year’s Scottish budget included plans for two new council tax bands on the most expensive properties by April 2028. At the same time ministers have also pledged to introduce a private jet tax.

Gilruth, who is also the Finance Secretary, spoke about work on the measures ahead of a debate on taxation at Holyrood.

With people across the country “feeling the strain of the cost-of-living crisis”, Gilruth said “our approach to tax must continue to be based on fairness”, with ministers “asking those with the broadest shoulders to contribute more while protecting the majority of people”.

She said cash raised from taxes helps the Government “deliver public services and support cost-of-living measures not available elsewhere in the UK”, including free university tuition and plans for a £2 bus fare cap across Scotland.

Gilruth added: “That is why work is under way to introduce a private jet tax and a mansion tax.

“That is what we promised and that is what we are delivering.”

She also said the Government will seek further powers from Westminster to address “private jet ‘ghost flights’”.

Gilruth said as it stands, private jets “with no, or very few, passengers” are exempt from air departure tax and beyond the powers of devolution – although she said independence would give Holyrood ministers “the ability to redesign wealth taxation to work more effectively for people and businesses of Scotland”.

Her comments came as Scottish Trades Union Congress general secretary Roz Foyer made clear that action from the Government on wealth taxes “cannot be mere political window dressing”.

Foyer said: “Actions speak louder than words and, with a £4.7bn gap in the public finances looming, we need concrete steps to redistribute wealth across the country.

“Politicians must seize the initiative and back the growing calls for wealth taxes in Scotland. That must start with a full revaluation of land and property.”

Jamie Livingstone, the head of Oxfam Scotland and member of the campaign group Tax Justice Scotland, said the Government “must step-up” as he called for “long overdue action” to replace the current council tax system.

Livingstone said: “When the 10 richest people in Scotland are worth more than £23bn while one in five children live in poverty, we should stop and think about whether our tax system is fair, fit for purpose and able to properly fund the support and services we all rely on.

“It’s clear we need decisive action at UK level to ensure wealth is better taxed, but the Scottish Parliament must step-up too, starting with long overdue action to replace council tax with a fairer alternative that properly taxes property wealth, while fast‑tracking a punishing tax on wealthy private jet passengers should come in a year earlier in 2027.”