Shona Robison: listening (pic: Terry Murden)

Shona Robison, the Scottish Deputy First Minister and Finance Secretary, has pledged to listen to the demands of tax professionals as the government develops its revenue plans.

She told an audience in Edinburgh that she will be consult widely as she refreshes the framework for tax.

Humza Yousaf, the First Minister, is keen to introduce a new tax band for those earning between £43,662 and £125,140, arguing that “those who earn more should pay more” towards financing public services.

Ms Robison told a lunch event hosted by the Chartered Institute of Taxation and the Association of Taxation Techniciansat the Signet Library in Edinburgh: “Some of the challenges we have faced in recent months have been among the most significant since devolution.

“We have set out a number of actions including a new deal with Scottish business.”

She added that “good governance begins with sound public finances” and she outlined the importance of the “social contract” with the public that had enabled the government to introduce free tuition fees and free prescriptions.

“In relation to taxation, this includes continuing to use our limited powers over taxation to advance our fair and progressive Scottish approach to taxation.

“This unique social contract continues to make Scotland an attractive place in which to live, work, study and do business,” she said.

She said ministers wanted to work with, and listen to, professionals to build an effective tax system.