I recognise this might be of limited interest to most of you but Johnson's plans on tax thresholds and National Insurance rises poses a difficult dilemma in terms of the affect on Scottish taxpayers.
Under his plans, if the Scottish Government leave things as they are in Scotland with our own income tax brackets and rates, Scottish taxpayers will in effect be subsiding the tax break through higher NI without getting any of the benefit. National Insurance is not devolved and the revenue from it does not go directly to the Scottish Government.
The Scottish Government could match the changes but then what is the point of having the powers devolved? For the record I was never in favour of having this fudge of partly devolved income taxes. It needs to be all or nothing including NI (which is an income tax in all but name).