Fife is among the parts of Scotland that will be hardest hit by the Chancellor’s tax raid on the self-employed.
Of the 50 places in the country that will be most affected by the National Insurance hike, 14 are in the kingdom or Perth & Kinross, according to figures from the Federation of Small Businesses.
Fifteen per cent of workers in Pittenweem are self-employed, followed by 14% in Comrie.
The place with the highest proportion of people who work for themselves in Scotland is Ullapool (18%).
Andy Willox, the FSB’s Scottish policy convenor, said: “The Chancellor’s £1bn tax hike on those that work for themselves is the wrong move at the wrong time.”
The changes would see millions of self-employed workers pay an average of £240 more a year.
The Institute for Fiscal Studies backed the Chancellor’s decision, saying: “A tax system which charges thousands of pounds more in tax for employees doing the same job as someone else needs reform.”
Fife workers among those worst affected by Chancellor’s National Insurance hike