The National:

IF Boris Johnson’s rise to the office of Prime Minister has taught us anything, it’s that facts should never be allowed to get in the way of a good political smear campaign.

Taking inspiration from Johnson, Tory MP Greg Hands launched an attack on the Scottish Government for its supposed attempts to “lure” away his constituents.

He cites a Scotland Is Now advert inviting people to relocate to find a better work-life balance.

The London MP tweeted: “The Scottish Government spending a fortune on Tube ads trying to lure my constituents away – what the ads don’t mention is they would be clobbered by higher tax rates north of the border.”

He has since been inundated with comments (more than 750 and counting) from people who have noticed a few flaws with his argument.

Although Hands is generous enough to give the Scottish Government all the credit for the advert, the Scotland is Now campaign is actually a joint initiative as part of the Brand Scotland team, which is made up of the Scottish Government, VisitScotland, Scottish Development International (the international arm of Scottish Enterprise) and Universities Scotland.

By far the most prominent contention from Twitter users, however, is the assertion that people moving to Scotland would be “clobbered” by higher taxes.

For the third year in a row, the majority of people living in Scotland will pay less in tax than those in the rest of the UK. Only those in higher tax brackets are affected by Scotland’s slightly higher rates.

And under the Scottish Government’s new Budget proposals, 56% of Scots will pay less in tax than in the rest of the UK, with those earning below £27,000 paying approximately £21 less per year on average.

Only those earning more than £50,000 will pay more than they would elsewhere in the UK.

READ MORE: Why Scots earning less than £27k will pay less tax than rest of UK

But as one Twitter user pointed out, you get plenty of bang for your buck.

It seems it is taxpayers elsewhere in the UK who are being clobbered by tax rates, as SNP MP Marion Fellows showed in the Commons.

With that in mind, it seems Hands’s error-laden attack on the Scottish Government is inadvertently serving as a great advert for Scotland. Cheers Greg.