Born in 1946 and brought up in Cupar, Fife, I was educated at the local school - 
Ahead of the publication of the Conservative manifesto, which will call for the reintroduction of prescription charges and a tax on education, new analysis from the SNP has found that the Tory tuition tax would be the equivalent of a 4p rise in income tax for a graduate on the average salary.This would raise their annual tax bill by £700.
Ms Davidson was the only party leader to miss the National Union of Students hustings ahead of the Holyrood elections. Her stand-in – Glasgow Tory candidate Adam Tomkins – informed the student audience that education was not a right and that they should face a £6,000 bill for the privilege.
Commenting, SNP candidate for Banffshire & Buchan Coast Stewart Stevenson said:
“The Tories have been exposed in this election as being the party of stealth taxes - who will turn back the clock in Scotland by reintroducing taxes on ill health and on education.
“Ruth Davidson has been reluctant to give any detail about how much young people will actually be forced to pay for the education – and no wonder, given that a graduate on the average full-time salary would be paying 4p more in tax on every pound they earn.
“Education is a right, and access to university should be based on your ability to learn not your ability to pay – the language used by the Tory candidate in the NUS debate will do Ruth Davidson no favours.
“A BBC poll found that protecting free university education was one of the top priorities for Scottish voters in this election. By giving both votes to the SNP in this election, people will be electing a government that will always protect free education.”
“Ruth Davidson has been reluctant to give any detail about how much young people will actually be forced to pay for the education – and no wonder, given that a graduate on the average full-time salary would be paying 4p more in tax on every pound they earn.
“Education is a right, and access to university should be based on your ability to learn not your ability to pay – the language used by the Tory candidate in the NUS debate will do Ruth Davidson no favours.
“A BBC poll found that protecting free university education was one of the top priorities for Scottish voters in this election. By giving both votes to the SNP in this election, people will be electing a government that will always protect free education.”
NOTE: Estimated equivalent tax rate, 2020-21
| Income | ‘Graduate Tax’ per year | ‘Graduate Tax’ rate | Effective Total Tax Rate | |
| Newly Qualified Social Worker | £22,000 | £180 | 1.89% | 21.89% |
| New Junior doctor | £23,205 | £288 | 2.69% | 22.69% |
| New Police Officer | £23,964 | £357 | 3.11% | 23.11% |
| Newly Qualified Teacher | £26,628 | £597 | 4.22% | 24.22% |
| Scottish Average Salary (2015) | £27,710 | £694 | 4.56% | 24.56% |
