NICOLA Sturgeon yesterday indicated she was planning a “more progressive” income tax regime where wealthier Scots pay more tax.

She indicated the move would not come ahead of the Holyrood election next May as the limited new tax powers coming to Holyrood next year did not have sufficient flexibility, however greater powers were due later.

Asked what her ambition on tax was, she said: “I want a progressive system of income tax. The Scottish Parliament over the next few years will take more power over income tax. Next year we’ll get limited power over income tax that will not allow us to make changes on one band of income tax without making the same changes on all bands of income tax, which is why I want to see the additional powers to come as quickly as possible.”

During the BBC Scotland interview she described how the Scottish Government had changed the system of stamp duty on property, saying the new system meant people at the “top” paid more. She added: “What we have done is create a system that is fair overall but it has taken many people at bottom end of the property market out of the tax altogether with those at the very top end paying slightly more.”

The First Minister said details of her tax plans would be announced later this year following George Osborne’s spending review in November.

She warned the Scottish Government could block plans to hand more powers to Holyrood if a “fair deal” over funding cannot be agreed with Westminster.

In a separate development yesterday senior SNP MSPs accused the UK Government of trying to govern Scotland by diktat, acting as judge and jury over devolution.