By Rory Murphy
The SNP-Green government’s proposed new ‘Advanced Tax’ rate threatens to fan the flames of Scotland’s Primary Care crisis, Scottish Labour’s Michael Marra has warned.
A huge proportion of Scotland’s GPs earn over £75,000 – making them eligible for higher taxation under the SNP-Green government’s plans.
In response to the budget this week, Iain Kennedy, BMA Scotland chair, flagged up worries over the impact of the budget on Scotland’s medics.
Labour Finance spokesman Michael Marra and Finance Secretary, Shona Robison.
In a letter to Finance Secretary, Shona Robison, Michael Marra has warned of the potential impact on GP retention.
Mr Marra wrote: “Many GPs working in Scotland will be captured by the proposed new Advanced Tax rate of 45% on those earning £75,001-£125,140.
“Across Scotland there are significant recruitment challenges in General Practice. Many constituents have contacted me as they are unable to register with a practice or see a GP when they are sick, largely due to staffing pressures.
“I am extremely concerned that this new tax band will worsen the current GP recruitment crisis in Scotland by driving GPs away from Scotland and discouraging GPs overseas from coming to work in Scotland.
There is also anecdotal evidence of key public sector workers, such as GPs, reducing their working hours in order to reduce their tax liabilities.”
Additionally, Michael Marra has called on the SNP government to enter into discussions with the BMA over the implications of the SNP’s policy.
This comes as statistics show that an overwhelming 85% of GPs said they struggled to cope, work was having a negative impact on wellbeing and that a quarter of GPs are expected to leave their practice in the next two years.
Scottish Labour finance spokesperson Michael Marra said: “The disastrous SNP-Green budget laid before the Parliament threatens to undermine Scotland’s already under-pressure public services.
“With tax hikes now proposed that will hit Scotland’s GPs, we risk the very real prospect of GPs leaving the country or cutting hours to lessen the impact of new tax rises.
“With primary care already in crisis, this decision threatens to worsen services and put lives on the line.
“We cannot have the flames of our NHS crisis fanned by SNP gimmicks and incompetence.
“The BMA has sent this government a clear warning – for the good of the country, the SNP must heed this message.”
| Year | Total patient list | WTE GPs | Patients per WTE GP |
| 2023 | 5,961,443 | 3,478 | 1,714 |
| 2013 | 5,568,304 | 3,675 | 1,515 |
Source: General Practice Workforce Survey 2023; GP Workforce and practice sizes 2012-2022; General practice – demographics data visualisation – Up to 1 October 2023
Speech by Dr Andrew Buist, Chair of SGPC to SLMC Conference 2023.
GP Wages:
- Minimum Salary for a Salaried GP in Scotland in 2023/24 was £69,993 (Source) The majority will be on wages which are much higher.
- The 2018/19 GP contract set the minimum salary expectation for GP partners as £84,630 for a WTE post (Source)