SNP MP Deirdre Brock has slammed the UK Government and accused them of “rank hypocrisy” for failing to protect the wages of armed forces personnel following progressive tax changes in Scotland.

The Tories had previously pledged to provide “financial mitigation payments” to service people affected by the changes.

However, Defence Minister Tobias Ellwood confirmed the government’s volte face on the pledge after Brock submitted a written question seeking clarification.

In his response to whether the Scottish Government’s tax benefits would be mirrored south of the border to help lower-paid Ministry of Defence personnel, Ellwood said: “Concerns were not raised by [personnel] living outside Scotland.

“Accordingly, there are no plans to provide any form of financial mitigation for those Service personnel outside Scotland.”

Speaking exclusively to the Sunday National, Brock said that Ellwood’s comments revealed “the rank hypocrisy and sheer opportunism of the Tory government when it comes to delivering for our Armed Forces personnel”.

“The SNP is fully committed to supporting the Armed Forces, going above and beyond this Tory Government to ensuring that their interests are heard and acted upon,” she added.

“Scotland continues to be an attractive place to live, work and do business – with Armed Forces families in Scotland able to access many services and benefits not available elsewhere in the UK.”

Brock also highlighted the fact that, as a direct result of the SNP Government’s tax system, the “majority of Scottish income taxpayers pay less income tax” than people who earn the same amount but live elsewhere in the UK.

“Time and time again, the Tories have failed to stand up for Scotland’s interests,” Brock said.

“It’s clear that only through independence – and with all the powers based in Holyrood – will we be able to put Scotland’s interests and people first.”

In response, a Ministry of Defence spokesperson said: “We are committed to treating all personnel equally and fairly wherever they serve.

“That is why we have put in place changes to ensure those serving in Scotland are not penalised by having to pay more tax,” the spokesperson added.