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SNP Ministers May Have Been 'Stupid' or 'Cynical' over 48p Tax Rate, Ex-Adviser Says
Internal documents say the scheme was uncosted and could cost too much, while officials consider cheaper bag options for about 50,000 pupils each year.
Dan Neidle, founder of Tax Policy Associates and former member of the Scottish Government's Tax Advisory Group, says ministers never sought advice before introducing the 48p rate.