SCOTLAND’S finance secretary has warned the Chancellor he must keep election promises which were made by the Tories on spending.

Kate Forbes also urged Rishi Sunak to use his first Budget to mitigate the damage being caused by Brexit and to end austerity.

The Chancellor will deliver his statement on Wednesday after it was postponed from November due to Brexit and the General Election.

The delay means the Scottish Budget passed by MSPs in Holyrood last Thursday had to be based on a mix of projections and pledges made in the Tory manifesto ahead of December’s General Election.

In a letter to the Chancellor, Forbes warned it was essential the UK Budget “at the very least” delivers on funding commitments it has already made in respect of the Scottish Budget.

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She said the Scottish Government had been required to make assumptions about the Barnett consequentials that will be received by Scotland as a result of UK Government expenditure.

She added: “In the absence of any information from the UK Government, we have based these assumptions on the Conservative manifesto from the 2019 UK General Election.

“These are conservative assumptions that have been made in relation to the promises made by your party to the people of Scotland, and the UK, in the last election.

“As an absolute minimum we expect these promises to be met in full, without corresponding reductions.

“Any shortfall in funding will have a material and detrimental impact on the Scottish Budget, and we will be clear where the responsibility for this lies.”

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In the letter, Forbes also raised the issue of the economic consequences of Brexit, stating it is “already having an adverse effect on our economy.”

She highlighted analysis showing the uncertainty has cost the Scottish economy around £3 billion and each person in Scotland could lose the equivalent of £1600 by 2030 under the type of free trade agreement being pursued by the Tories.

She added: “But no future relationship deal has yet been agreed. An exit without a trade deal in December 2020 continues to pose a significant risk to our economy.

“No trade agreement by December 2020 (resulting in trading on WTO terms) could lead to a loss of up to 8.5% of GDP in Scotland by 2030 – equivalent to £2300 per person.

“Given the extraordinary level of uncertainty and risks facing the economy and the public finances, I urge you to use your Budget to mitigate the damage that Brexit is causing to businesses and households.

“Ultimately, an economy which turns out smaller than expected can only support less public spending, not more.”

Forbes also used her letter to call for a pledge to replace all EU funding after the end of the transition period and an end to a decade of austerity that has “disproportionately hurt the poorest and most vulnerable in society.”

A Treasury spokesperson said: “This Budget will deliver on the promises made to the British people, and will level up opportunities across all regions and nations of the UK.”