Michael Bruce Forsyth, Baron Forsyth of Drumlean, PC, (born 16 October 1954) is a Conservative & Unionist Party politician in the United Kingdom. Born Michael Bruce Forsyth, he served as Secretary of State for Scotland from 1995 to 1997, during which he led a high profile but ultimately unsuccessful campaign against the opposition parties' plans to establish a devolved Scottish Parliament.

He particularly homed in on the proposals for the parliament to have the power to vary the basic rate of income tax by up to three pence in the pound, which he repeatedly dubbed the "Tartan Tax". Forsyth's persistence was widely credited with prompting the Labour Party's unexpected decision - bitterly criticised by the Liberal Democrats and the Scottish National Party - to separate out the tax-varying issue in a two-question referendum on devolution. However the "Tartan Tax" label was not enough to prevent the Scottish electorate ultimately voting in favour of the proposal by an almost two-to-one margin.

In 1996, during his tenure as Scottish Secretary, Forsyth received the Stone of Scone when it was returned from Westminster Abbey to ultimately take up residence in Edinburgh Castle. He is largely credited with the initiative to return the stone, used for the coronation of Scottish, English and British monarchs, to Scotland.

Forsyth first entered parliament for Stirling in the 1983 election, and lost his seat to Anne McGuire from Labour in the 1997 election. In 1997, he received a knighthood and in 1999 was elevated to the House of Lords given a life peerage as Baron Forsyth of Drumlean, of Drumlean in Stirling. Forsyth worked in the City of London for investment bank, JPMorgan; latterly as Deputy Chairman; he stepped down from this position in July 2005.

From October 2005 to October 2006, he was Chairman of the Tax Reform Commission, established by the Shadow Chancellor of the Exchequer, George Osborne MP. The Commission reported on October 19 2006. Other Commission members included Sir Chris Gent, the former CEO of Vodafone and Chairman of GlaxoSmithKline.