The Lib Dems mocked Douglas Ross by turning up at Tory HQ with a giant cheque in his name.
The election stunt was designed to highlight how the Scottish Conservative leader would receive a tax cut to the tune of £1,321 under his own manifesto plans.
Rebecca Bell, the Lib Dem candidate in Edinburgh Northern and Leith, was photographed delivering the the cheque to Conservative offices in the capital.
It said it was from the “Bank Of Daylight Robbery”, and was signed “D. Ross”.
The Conservatives want to realign Scottish income tax rates and bands with the rest of the UK, but critics say it would only benefit higher earners, including MPs and MSPs.
Scottish Lib Dem leader Willie Rennie said: “After the election Douglas Ross already intends to be an MSP, an MP and a referee. Now on top of that he wants to add a Ross Rebate to the money he gets running the line at Ross County.
“At a time when the Conservatives are already mired in allegations of cronyism, this is a sneak peak into where their priorities lie.
“Over the next five years we should be focused on rebuilding our NHS, supporting small business and helping people who have been thrust into poverty by the pandemic, not tax cuts for Conservative MSPs.”