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Tavish's tactical tax tester

Brian Taylor | 10:21 UK time, Monday, 15 September 2008

Isn't that just an intriguing tactical move by Tavish Scott over tax? The Scottish Liberal Democrat leader wants to match his colleagues' enthusiasm for tax cutting with a distinctive initiative in Scotland.

He wants to cut the Tartan Tax by 2p in the pound. Oh, come on, of course you remember the Tartan Tax.

Question Two in the referendum? Dominated debate in Scotland for years? The power to vary the standard rate of tax, up or down, by a maximum of 3%? Never used? Yes, that one.

Anyway, Mr Scott wants to cut income tax in Scotland in an effort to redress concern among the citizenry about the general state of the economy.

Incidentally, when I say "enthusiasm" among his colleagues, I am referring to the party leadership. There may be a more mixed response from the membership, as perhaps will be evidenced in Monday's discussions at the Bournemouth conference.

But back to Mr Scott. This is a new venture from a new leader. But it is my understanding that the LibDems have considered this option previously. I believe that Nicol Stephen and Tavish Scott looked at offering a cut in the Tartan Tax in the 2007 Holyrood general election.

They dropped the plan, I understand, after it was tested on the electorate via focus groups. Folk, it seemed, didn't truly trust the offer. They simply weren't in a mood to believe politicians over tax. It wasn't a runner - or, more accurately, it wouldn't bring in enough votes to justify the tough questions which would ensue over public spending.

So why now? Three reasons.

Firstly, it is a classic "hit the ground running" initiative by a new leader. As fourth party at Holyrood, the LibDems know they need to make an impact. This does.

Secondly, Mr Scott genuinely believes in smaller government and energising the economy through reducing the burden of taxation. For his pains, he was called "Tavish the Tory" yesterday.

I expect he might prefer to plead guilty to Gladstonian Liberal.

Thirdly, this is of course as much, if not more, about strategy rather than policy. Mr Scott is challenging other Holyrood leaders to match his offer - in the expectation that they will not.

Duly thwarted, he will go to the electorate with a sad story of obduracy and obstruction among his rivals.

This is becoming a familiar pattern at Holyrood. If only, a leader will intone sonorously, my opponents would see sense. If only they would tear up their manifesto and adopt mine.

I suppose it is a factor of minority party politics - up with which we must put.

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