The SNP have been accused of seeking to increase tax for low and middle income earners with their demand for the devolution of the personal allowance.
Willie Rennie MSP, Leader of the Scottish Liberal Democrats, said that as the power to extend the allowance will soon be transferred to Holyrood the only reason to devolve the allowance would be to increase income tax.
The warning comes after First Minister Nicola Sturgeon this morning repeated her party's calls for the devolution of the personal allowance during an interview with Sky's Dermot Murnaghan.
Mr Rennie said:
"The Liberal Democrats have cut tax for low and middle earners by £800 thanks to the increase in the personal allowance to £10,000.
"The only reason the SNP must want the devolution of the personal allowance is to put income tax up for hard pressed workers. The Scottish Parliament will soon have the power to cut tax by putting the personal allowance up through a new zero rate. The Parliament would only be prevented from cutting the allowance and increasing income tax. So by demanding the personal allowance must mean the SNP want to increase tax. They should come clean.
"In the independence White Paper the SNP proposed a £450 more tax for those on low and middle income earners. The last thing low earners need just now is to pay more tax but it seems that is what the SNP want to do.
"A new tartan tax for hard pressed workers is the last thing Scotland needs.
"Only days after signing up to a stable and substantial package of home rule powers the SNP are seeking to pick it apart. After pledging to seek to represent all of Scotland they are now only interested in the 45% who supported independence."