IT is a bold move by Kezia Dugdale to propose a Scottish income tax rise to protect public sector jobs and services.

It is almost unheard of for a main party leader, three months out from an election, to suggest a tax rise.

In that respect its wisdom remains to be seen.

The SNP tactic has been to question the practicality of the rise and rebate plan and brand it undeliverable.

It has to target the rebate element because with it the lower paid will not lose out financially, while many thousands of people will keep their jobs.

Without it, people earning £11,000 would see their income fall even further.

Others argue that Scots shouldn’t be forced to pay extra to make up for Tory austerity, even though we already take money from the Scottish budget to mitigate the bedroom tax.

Where there is an argument, is why should people earning between £20,000 and £30,000 many of whom, especially in the public sector, have suffered pay restraint, have the modest increases they are now seeing wiped out by a new tax.

That alternative is more will lose their jobs. These are the decisions that have to be made.

The policy will test the notion that Scotland is different from the rest of the UK and is willing to pay more to fund public services.

The SNP and Greens want to wait until 2017 when more new powers might allow for tax rises to be targeted at the higher earners and the top rate of income tax.

That won’t help those losing their jobs as a result of the current round of cuts. There are also fewer higher rate tax payers and increasing only their tax would bring in less cash unless the increase was huge.

It also points to wanting more tax to be raised for the common good but wanting someone on higher earnings to pay it, which is at odds with the idea of the progressive Scotland prepared to fund services.

As a strategy, Labour going into the 2016 election has nothing to lose. It can hardly get any worse.

Even if it does prove popular it is unlikely to deliver Kezia Dugdale as First Minister, but it may force some uncomfortable debates to be had among SNP supporters about tax rises.

It has however opened up a debate about the value of public services and to what extend we are willing to use the new powers available to the Scottish Parliament.

It has also provided something other than constitutional politics to distinguish between the two parties.

And that can’t be a bad thing.