WHILE defending her party’s proposals to increase tax by 1p for everyone in Scotland, even those on a lower tax bracket, in the chamber last week, Labour’s spokesperson for Finance Jackie Baillie lamented the SNP’s focus on “the details” of their plans.

The problem for Scottish Labour is that the detail really matters in this policy – what they are proposing is an increase to the Scottish rate of income tax which is not remotely progressive, despite their claims to the contrary.

In fact, Labour has effectively conceded this by hastily adding that those on the very lowest incomes will be entitled to a £100 tax rebate, to protect them from the effects of this tax increase.

What we have here is a policy drawn up on the hoof, with little thought or consideration of the operational or long-term effects.

The first and most important point is that the powers over income tax being granted to the Scottish Parliament through the Scotland Act 2012 are very restrictive – they only allow us to increase tax of a millionaire’s income if we increase it for those on the lowest incomes too.

Research has shown that this “lock-step” means that teachers, nurses and tradespeople would face a higher tax increase than, say, an MSP or the First Minister.

Secondly, regardless of any rebate which is being offered, everyone earning over £11,000 would have to pay this tax increase out of their pay-check.

If the Scottish Parliament actually had the power to deliver the tax rebate Labour has pointed to, would people have to fill in forms, wait in queues at HMRC or on the phone in order to claim it?

There are still so many questions to be answered about these proposals, which might explain why Jackie Baillie seems to so loathe attention to “the details”.

Thirdly, it is very likely that we will have improved powers over tax in Scotland when the Scotland Bill is finally passed – such as the ability to remove the lock-step and vary income tax in a way which is truly progressive.

Better those with the broadest shoulders carry the burden.

The Scottish Government has continuously shown commitment to protecting public services and people on the lowest incomes from the effects of UK government austerity.

We have limited cuts to Local Authorities to 2% of revenue budgets, while we provide £250 million to administer an improved and integrated health and social care service and another £80 million to the Scottish Welfare Fund to protect people from the devastating effects of Tory welfare cuts.

John Swinney considered the powers over the Scottish rate of income tax being offered next year and chose not to vary them, because they could not be used progressively.

Where we are able, we will use tax powers to ensure that those who are well off pay their fair share – as with the Land and Buildings Transaction Tax.

Therefore, we will put forward plans to use the full fiscal powers coming to us in the Scotland Bill in a way which is actually progressive, ahead of the elections this May.