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A Deloitte survey has revealed nearly three in four Scots back increase in taxes to pay for higher public spending.

The annual study on public services and the challenges they face found 73 per cent supported paying more tax to boost public spending, a larger proportion of the population than in Wales (70 per cent), England (69 per cent) and Northern Ireland (61 per cent).

Entitled The State of the State 2018-19, the Deloitte report also found 85 per cent of Scots were concerned about the future provision of public services - 15 per cent more than the UK average.

The UK average support for increased public spending stands at 62 per cent.

The findings, compiled by Ipsos Mori and produced with think tank Reform, follow the recent announcement by Theresa May that austerity is "over".

More than a quarter of Scots said they had felt the impact of austerity compared with 31 per cent of people UK-wide.

This contrasts with 2010, when more than half the UK population felt a reduction in public spending was necessary.

The survey also reveals most people across the UK believe people should be penalised for wasting public sector time, such as wrongly calling emergency services or failing to turn up for a GP appointment.

And it found more Scots (49 per cent) believe the state has tried to do too much and individuals should take greater responsibility for their lives than their counterparts in England (41 per cent), Wales (45 per cent) and Northern Ireland (34 per cent).

Angela Mitchell, Deloitte’s lead partner for the Scottish Public Sector, said: “Following Theresa May’s recent announcement that austerity is over and with both the UK Government and Scottish Government due to present their budgets, this survey shows the majority of people in Scotland would accept tax rises if it led to increased spending on public services.

“Whilst this is consistent with public sentiment across the UK, the data reveals a slightly different ethos in Scotland where support for increased spending and citizens taking greater responsibility for their own lives is higher than anywhere else and concerns about the future provision of public services is also greater than in England, Wales and Northern Ireland.

"This distinction in public sentiment can in part be attributed to further devolution powers in borrowing, tax and welfare which have created a public sector landscape in Scotland which is different from the rest of the UK.”

Official projections from the Office of National Statistics predict the total amount of the UK’s population aged over 85 will increase from 2.4 per cent to 7.4 per cent in the next 50 years.

The costs of hospital and community services are three times greater for a person aged over 85 than for a person aged 65-74.

Over the next five decades, official predictions suggest spending on health will increase by 10 per cent, spending on long-term care will double and spending on state pensions will increase by a third due to age-related pressures.