Good for your mum, but right now, depending on the state of your sight, it can be up to two years.
How high do you want taxes to go?
For people on mid range salaries, it’s already higher in Scotland than elsewhere.
Presumably, you’d like o go back to the 70’s when you could pay around 90plus % on the top tranche of your earnings.
It doesn’t work, my friend. All the wealthy emigrate. Look at the Laffer theory. If you tax too high, revenue drops.