LIZ Truss came under fire for her refusal to tax corporations making record-busting profits amid the cost of living crisis during her first appearance at PMQs.

The former foreign secretary was appointed as the UK's fourth Tory PM in six years by the Queen at Balmoral on Tuesday.

And, less than 24 hours later she faced opposition MPs in the House of Commons who probed her on her plans to tackle the cost of living crisis.

READ MORE: Liz Truss PMQs: New Prime Minister faces Keir Starmer in Commons for first time

The SNP urged Truss to announce an "enhanced" windfall tax on energy companies to tackle the crisis, while Labour blasted her lack of action against Shell and Amazon.

Blackford, after congratulating Truss on her appointment, opened: "I'm sorry to say that her reputation for straight talking is falling apart at the first PMQs. After nine questions, she's still not told us who will pay for her energy plan.

"Prime Minister today the public are waiting to find out the response to the economic crisis and they want answers.

"So will the Prime Minister finally answer two very simple questions? 

"Will she freeze energy prices at the current levels? And will it be paid for by a windfall tax? Yes or no?"

Truss replied: "No it won't be paid for by a windfall tax.

"I don't believe we can tax our way to growth and what I want to see is I want to see us using more of our UK energy supply, including more oil and gas from the North Sea.

"Nuclear power in Scotland as well, and I hope I can count on the SNP support for that."

The SNP are opposed to any new nuclear power stations being opened in Scotland, with the First Minister previously insisting it is an expensive option for taxpayers.

Blackford was then shouted over as he tried to respond by Tory MPs, after being told to quiet down by speaker Sir Lindsey Hoyle, he said: "The prime minister may have changed Mr Speaker, but it's his same old being shouted down by the Tories."

READ MORE: Liz Truss Cabinet sees Alister Jack stay on as Scottish Secretary

The SNP Westminster leader then blasted the PM for failing to rule out a "Truss tax" on households and businesses instead of "harvesting the profits of massive corporations with a windfall tax".

He continued: "The Prime Minister's plan appears to be a decade long range on the bank accounts of ordinary taxpayers.

"These costs must not be passed on to consumers and businesses by deferring bills.

"Government must announce an enhanced windfall profits tax, making sure that those oil and gas producers pay their fair share from excess profits.

The National: Truss made her first appearance at the House of Commons despatch box as PMTruss made her first appearance at the House of Commons despatch box as PM (Image: PA)

"Does the Prime Minister understand that her first act as prime minister will now define her? A Truss tax that households and businesses will be paying for years to come?"

The PM replied: "Well, I'm not quite sure what the Right Honourable gentleman's position is because, on the one hand, he doesn't seem to want oil and gas extraction from the North Sea and on the other hand he wants them to pay more taxes.

"Why doesn't he make up his mind?"

Meanwhile, Labour leader Keir Starmer accused Truss of protecting the profits of Shell and giving Amazon a tax break rather than helping families and public services.

He said: “Not only is the Prime Minister refusing to extend the windfall tax, she’s also choosing to hand the water companies polluting our beaches a tax cut. She’s choosing to hand the banks a tax cut.

READ MORE: Nicola Sturgeon announces rent freeze – how will it work and will it affect me?

“Add it all together and companies that are already doing well are getting a £17 billion tax cut while working people pay for the cost-of-living crisis, stroke victims wait an hour for an ambulance and criminals walk the streets with impunity.

“Families and public services need every penny they can get. How on earth does she think now is the right time to protect Shell’s profits and give Amazon a tax break?”

Truss replied: “I’m on the side of people who work hard and do the right thing.

“That is why we will reverse the national insurance increase and that is why we will keep corporation tax low, because ultimately we want investment right across our country, we want new jobs and new opportunities and that is what I will deliver as Prime Minister.”

Starmer said there is “nothing new” about Liz Truss who “nodded through every decision that got us into this mess”.

The National: Starmer also pulled Truss up on her plans to tackle the energy crisisStarmer also pulled Truss up on her plans to tackle the energy crisis (Image: PA)

He said: “The Prime Minister claims to be breaking orthodoxy but the reality is she’s reheating George Osborne’s failed corporation tax plans, protecting oil and gas profits and forcing working people to pay the bill.

“She’s the fourth Tory Prime Minister in six years, the face at the top may change but the story remains the same."

To cheers from the Tory benches, Truss responded: “There’s nothing new about a Labour leader who is calling for more tax rises.

"It’s the same old, same old tax and spend. What I’m about is about reducing taxes, getting our economy growing, getting investment, getting new jobs for people right across the country."