THE SNP have been accused of treating voters as “daft” over their policy on a 50p tax rate.

Labour’s Jackie Baillie said Nicola Sturgeon supports the higher rate for the UK but refused to implement it in Scotland where she has the power.

The SNP kept the tax bands unchanged in its first tax setting budget.

Ms Baillie said: “Nicola Sturgeon must think voters in Scotland are daft. Claiming to be in favour of a 50p top rate of tax across the UK but refusing to introduce one in Scotland where she actually has the power to do so is cynical politics at its worst.

“The reality is that the SNP has voted against a 50p top rate of tax in the Scottish Parliament eight times. Nobody believes Nicola Sturgeon when she claims to have had a sudden conversion just a few days out from the General Election.”