In theory an independent Scotland could focus on stimulating startups, but to my knowledge the SNP (almost certainly the majority government in a newly independent Scotland) hasn't made any pledges either way on capital gains tax or investment support schemes, or indeed on retaining some of Westminster's more generous tax relief schemes on seed investment like SEIS.

They have pledged to cut taxes on profit-making corporations and air travel (and to make investments necessary to improve public services) which suggests their priorities might lie elsewhere.

That's fair. Is it something that will make your startup scene "happen"? I'm not sure about that. Having the right kind of investor culture seems to matter more. Obviously you can't have a Silicon Valley in a repressive culture, but even the difference between SF and Boston is too great. I don't know how things are in Scotland.