A leading Liberal Democrat has claimed more than 300,000 people on low and middle incomes in the north and north-east would be £450 better off if they voted against Scottish independence.
Party president Sir Malcolm Bruce said the Scottish Government’s white paper plan to link income tax to inflation would mean workers paying the extra sum in income tax.
The Lib Dems have plans to increase the income tax threshold to £12,500.
Sir Malcolm, who is MP for Gordon, said more than 2.1million people across Scotland would benefit from a £700 income tax cut introduced by the Conservative-Lib Dem coalition UK Government in April.
Sir Malcolm claimed the policy would benefit 97,500 people in Aberdeen, 105,300 in Aberdeenshire, 38,500 in Moray, 93,100 in the Highland Council area, 11,000 in the Western Isles, 11,100 in Orkney and 11,500 in Shetland.
He said his party wanted to stop people earning the minimum wage from paying income tax.
“Under the SNP’s plans, people on the minimum wage would have to pay income tax,” he added.
“Lib Dems would be putting an extra £450 back in the pockets of the people who need it most.
“Working as part of the UK family we can have the best of both worlds.”
A Scottish Government spokesman said the tax rises imposed by the UK Government since 2010 would be worth £25billion, around £400 per person in the UK by 2013-14.
“When you add cuts to public spending, this rises to £90billion – about £1,400 per person,” he added.