Scottish Conservative leader, Russell Findlay, said at the Tories Conference in Edinburgh on Saturday morning that “every household in the country would get a rebate worth hundreds of pounds under Scottish Conservative plans to turn the government’s annual underspend into a taxpayer dividend”.

He announced that his party would return any underspend at the end of the financial year to hard-pressed Scots via a ‘Conservative cashback’, rather than it being spent by the Scottish Government.

The underspend last year – a product of the Scottish Government’s legal requirement to balance its budget – would provide enough for a dividend of approximately £200 per council taxpayer.

Scottish Conservative leader Russell Findlay said: “Today, I can announce that we would turn the Scottish government’s annual underspend into a taxpayer dividend. 

“A rebate for every hard-working taxpayer. A Conservative cashback to help people with their bills.

“Based on last year’s underspend, this surplus would provide every household in Scotland with an estimated £200 dividend. This is taxpayers’ money. It is your money.

“It does not belong to John Swinney.”

Russell Findlay, Leader of the Scottish Conservative and Unionist Party. © 2026 Martin McAdam
Russell Findlay, Leader of the Scottish Conservative and Unionist Party. © 2026 Martin McAdam
© 2026 Martin McAdam