Scotland doesn’t have the highest taxes in Europe“They (Scotland) have the highest taxes anywhere in Europe” Boris Johnson, 4 September 2019 (23:35)At his first Prime Minister’s Questions, Boris Johnson said that Scotland has the highest taxes anywhere in Europe. In Scotland, you pay no income tax on earnings below £12,500 (the same as in the rest of the UK). There is no reasonable way to claim Scotland has Europe’s highest taxesWe’ve asked the Prime Minister’s office whether he was referring to income taxes, or something else. In addition to income tax, that includes things like duty land tax and landfill tax. Aside from income tax, one other major tax which is applied in a fairly uniform way across Europe is VAT.