The Conservatives will never raise income tax in Scotland higher than the rates and bands in the rest of the UK when new powers are devolved to Holyrood, Scottish party leader Ruth Davidson has pledged.
Investors, businesses and families will be seeking assurances that devolved taxes will not mean higher taxes, she said.
Ms Davidson has urged her political opponents to make a similar pledge to give that early assurance to Scottish taxpayers.
Scotland will gain complete control over income tax rates and bands as part of the devolution package in the new Scotland Bill.
Ms Davidson said: “With tax powers coming to the Scottish Parliament, the debate is moving from what powers it should have, to how best to use them.
“As we said before last year’s referendum, we will change the law so that all income tax rates and bands will be set by Holyrood.
“It is a massive change and, rightly, businesses and families are beginning to ask what Scotland’s political parties will do with these powers when they come in.
“Of course, individual parties will want to consider their policies but I believe we need to send an early signal to reassure investors, firms and families that new taxes in Scotland will not simply mean higher ones.
“I pledge today that, under my leadership, a future Conservative Scottish government will never have higher rates or bands of income tax than elsewhere in the UK.
“I challenge my political opponents to commit to a tax regime that does not take more money from Scottish income tax payers than they would have paid under the Westminster system.
“Scottish businesses which want to invest here need that reassurance. Scottish taxpayers who want security for their family deserve it.
“Let’s hear it loud and clear from the SNP, Labour and the Lib Dems – no higher taxes in Scotland.”