Workers across Scotland will benefit from a further £400 tax cut under Liberal Democrat plans to raise the Income Tax threshold to £12,500 in the next Parliament. The Lib Dems delivered on their top election pledge from 2010 to cut taxes for Scottish workers – to the tune of £800 a year – but now they want to go even further.

The Conservatives are trying to take credit for the tax cut but let’s not forget that they said it was unaffordable in the run up to the last election. The Lib Dems had their commitment to cut taxes for Scottish workers on the front page of their manifesto, and cutting taxes for those on low and middle incomes will be a top priority for them again.