THE SNP have slammed a Scottish Tory manifesto pledge to cut income tax for higher earners. 

The pledge included in the Scottish Tory manifesto that was released earlier today would seek to bring Scottish tax rates in line with those of the rest of the UK.

There are six income tax bands in Scotland compared to four in the rest of the United Kingdom.

Workers in Scotland who earn less than £25,297 pay the same or lower income tax than other UK nations.

But the intermediate rate of 21%, the higher rate of 41% and the top rate of 46% are all 1% higher than other parts of the UK.

READ MORE: Scotland has most progressive tax and benefits system in UK, analysis shows

The Tory proposal would abolish the intermediate rate and increase the £43,663 annual earnings threshold at which people start paying the higher rate to match the UK Government’s level of £50,271.

It would also lower the higher and top rates of tax to 40% and 45% respectively.

The SNP have said that this proves the Scottish Tories are "out-of-touch" with the electorate with the party's depute leader, Keith Brown (below), saying that they are only interested in "widening the gap" between the rich and poor.

The National: Keith Brown announced the funding at the inaugural Smart Cities Scotland event

Brown said: "Today's Tory manifesto shows that behind their rhetoric, these are the same-old Tories – completely out-of-touch, planning tax cuts for the rich and austerity for everyone else, and only interested in widening the gap between rich and poor in our society.

“It is shameful that rather than taking on the millionaires that fund their party, the Tories are instead ruthlessly focused on attacking those on lower incomes - giving their millionaire chums a tax cut, which Douglas Ross himself would benefit from, while those on low wages get nothing. 

"Douglas Ross's shallow bluff and bluster has been exposed for what it is - the Scottish Tories are clearly more interested in attacking the SNP than setting out any bold policies to contribute to Scotland's recovery, and they'll rubber-stamp whatever Boris Johnson tells them to, no matter the cost.

“The Tories seem determined to take Scotland back in time with their Dickensian policies, offering more money to the wealthiest in society while cutting the NHS budget at the same time. They simply cannot be trusted to deliver a fair recovery, economy or society."

The Scottish LibDems, whose manifesto states the party “do not propose substantial changes to the rates and bands of Scottish income tax”, said the Tories’ plans would give Douglas Ross and all MSPs a £1321 tax cut.

The National: Liberal Democrat MP Alistair Carmichael

Alistair Carmichael (above), the party’s Orkney and Shetland MP, said: “It is the wrong priority for Scottish Conservative MSPs to give a tax cut to each other.

“Each Conservative MSP will save £1321 under their own proposals.

“Douglas Ross is promoting a Ross Rebate for himself at a time when we know the health service is struggling to cope with the crisis.

“The Conservatives have offered NHS workers a paltry 1% pay rise. But Douglas Ross will get an increase of double that just by his own tax proposal. This doesn’t even include the additional salary he will get for being both an MSP, an MP and a referee.

“Tax cuts for high earners should not be the priority as we put recovery first.”

Despite claims the Tory manifesto is fully costed, a document released by the party does not give projections for the impact the policy would have on raising tax revenue.

The costings document states: “In the event that tax revenue outstrips public spending demands, then we would seek to realign income tax rates and bands with the rest of the UK, while retaining the starter rate.”

READ MORE: Scotland’s richest man sees profits soar by more than 250 per cent during coronavirus pandemic

Asked about the proposal Scottish Tory leader Ross said: “We make it clear that it is our aspiration to get parity back in the tax system.

“People understand, I think, that’s not something we can do immediately given the economic issues we are facing as a country, it will take time to recover our economy and rebuild after Covid."

Ross added that this is a proposal that the Tories would want to deliver once Scotland's economy is "back up and running" and would come after investments in the likes of infrastructure, the NHS and education.