A report claims some Scots are choosing to live in England while continuing to travel across the Border for work, in a move critics link to higher taxes under the SNP-led administration in Scotland.

The argument is that cross-Border commuting has increased because of Nationalist tax reforms that opponents describe as punitive. For people living near the Border, relocating to England while keeping a job in Scotland is presented as a way to reduce their tax burden without changing employers.

The issue feeds into a wider political debate over how devolved tax policy affects personal and business decisions. Critics say tax differences between Scotland and England can influence where people decide to live, especially when commuting remains practical.

Based on the available details, the central claim is that Scottish tax policy is becoming a real factor in residency choices for some workers. The story highlights how even relatively short cross-Border moves can become part of a broader argument about taxation, migration and the economic impact of government policy.