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My ambition for Scotland is to restore the fundamental incentive to work, allowing people to earn higher incomes, and to build wealth for themselves, their families, and communities. That’s why we plan to cut Scottish income taxes below England's, making it the best place in the UK to live and work. But just as important is removing the complex cliff edges in the system, which are stifling all incentive to work and so are harming public services too. For example, someone looking after a loved one at home and receiving both the Carer Support Payment and Scottish Carer Supplement while doing a part-time job, if their wages rise above £10,608 per year will suddenly lose £5,100 in benefits withdrawn. Or take a police sergeant with children. If they or their partner earns above £60k, they start seeing their child benefit clawed back, and when working overtime end up keeping less than half of every extra pound they earn. Or take a doctor who still has a student maintenance loan to repay, who gets a raise above £100k. Suddenly, for every extra £1 they earn they get to take home less than 22p – before even taking into account their pension contributions. If they have a working partner and nursery-age children, then taking the raise actually makes them worse off by thousands of pounds, because tax-free childcare is suddenly withdrawn. With punishing cliff edges like these, is it any wonder that GP practices close their lists, experienced doctors retire early, dentists reduce NHS work, schools struggle to hire, and hospitals struggle to fill shifts, leaving wards understaffed and theatres empty despite long waiting lists? Fundamental to any workforce plan for fixing our public sector is getting the incentives right, and ensuring that workers have more money in their pockets at the end of a shift. Making sure that workers are rewarded is the most important lever we can pull to improve hiring, retention, and morale. Otherwise we’d be stuck with the same old story we've seen for years: throwing more funding at public sector raises, raising taxes to pay for it, and so taxing it back off those very same workers again while failing to fix the underlying problem. In the meantime, the private sector bears the burden, and faces many of the same productivity problems. A Reform government in Scotland will do everything it can with devolved powers to smooth away these damaging cliff edges as quickly as possible, so that earning an extra £1 always means keeping at least 50p of it. We will do everything we can to ensure that work always pays, and that you’re always rewarded for working an extra shift. For a Scotland that respects and rewards work, the only choice is Reform UK.