Liberal Democrat Scottish Secretary Alistair Carmichael today warned that working Scots would pay £400 a year more under the SNP's income tax plan than they will under the Liberal Democrats.
Over the course of this Parliament, Liberal Democrats in government have raised the starting point at which people pay income tax from £6,500 to £10,600, saving working Scots £825 a year. In the next Parliament we will raise it further still to at least £12,500.
Speaking on the campaign trail with Edinburgh West Liberal Democrat candidate Mike Crockart, Mr Carmichael will say:
"The SNP couldn't be clearer about the fact that they will not match the Liberal Democrat promise to raise the starting point for income tax to £12,500 a year. Their offer to raise the threshold by the rate of inflation when inflation is at 0% means that people would get no extra help at all.
"It is wrong for the SNP to claim they are in favour of working people, yet oppose a tax cut for them. It is wrong for them to keep people on the minimum wage paying income tax when we have shown that we can lift them out of it.
"We would put another £400 a year back into the pockets of working men and women in Scotland. The SNP would not.
"The SNP talk a good game about helping the less advantaged, but they don't have a redistributive policy to their name.
"Here's a chance for Nicola Sturgeon to match the Liberal Democrat promise of an additional £400 tax cut for the less well off."