The SNP’s plans for a local income tax will be dealt a major blow today by the Liberal Democrats.
Party leader Tavish Scott will confirm the party will have nothing to do with a tax which is set by the Scottish Government and not local councils.
The SNP’s plans look doomed in the face of out-and-out opposition from both Labour and the Conservatives.
First Minister Alex Salmond had hoped to get Lib Dem support to replace the council tax but that will be impossible if he insists on Edinburgh setting the rate without taking into account individual council circumstances.
In his first party conference speech as leader, Mr Scott will tell delegates that he has the support of senior party members.
He will say: “When I meet our council group leaders, when I speak to them every week on our conference call, they have made it plain to me: this party knows that if it’s not local, then it’s not a local income tax.
“And we will have nothing to do with reform that isn’t local.”
Mr Scott, MSP for Shetland, will concentrate on the impact of the deepening economic crisis on people’s pockets.
As people tighten their belts, it is right that government does as well, he will say.
It is Lib Dem policy to cut tax rates for people on low and middle incomes. Mr Scott believes Scotland can go even further if Holyrood will cut income tax by 2p in the pound, which he claims will save the average Scot £300 a year.
The SNP Scottish Government will come under fierce attack.
Mr Scott will criticise the government’s £20million Saltire Prize for marine energy development.
He will say: “The SNP boast that it is the biggest prize there’s ever been. No, it’s the smallest, the smallest number of winners.
“They say it’s like the Nobel Prize, but people win the Nobel Prize every year. Nobody has won the Saltire Prize.
“Back in the real world Scottish marine energy companies can’t wait much longer. They need support for research and development.”