105280 Search results for ‘qs/Tax%20powers/rf/sample/qt/article_slideshow/qc/tag’

Motoring news

Audi’s new Q cars

April 12 2017

Another week, another new Audi. Two new Audis, in fact. The German car maker has announced a couple more additions to its Q line up of SUVs. The Q4 is a coupe-SUV hybrid that will go up against the BMW X4 and Mercedes GLC Coupe. As its name suggests, it’ll be positioned between the compact Q3 and bigger Q5. At the other end of the scale is the Q8, which will go head to head against the Range Rover. It’s lower and sleeker than the Q7 Audi is also producing. In concept form, it sat only four people, although it seems likely the production version will be a five seater. There’s a 630 litre boot as well. Eagle eyed Audi followers will notice the only SUV slots left to fill are the Q1 and Q6. Watch this space...

This student took his Tinder profile to the next level by turning it into a PowerPoint presentation

February 21 2018

Standing out from the crowd on Tinder can be tough, but with the help of Microsoft PowerPoint a British student has managed just that – and gone viral in the process.Sam Dixey, a 21-year-old studying at Leeds University, made a six-part slideshow entitled “Why you should swipe right” – using pictures and bullet points to shrewdly persuade potential dates to match with him on the dating app. The slideshow includes discussion of his social life and likes, such as “petting doggos” and “laser tag”, and “other notable qualities and skills” – such as being “not the worst at sex” and “generous when drunk”.It even has reviews mocked up from sources such as “Donald Trump”, “Leonardo Di Capri Sun” and “The Times Guide to Pancakes 2011”.Sam told the Press Association the six-slide presentation only took about 20 minutes to make and “started off as a joke”.However, since being posted to Twitter by fellow Tinder user Gracie Barrow, Sam’s slideshow has been shared tens of thousands of times across social media.So, it’s got the seal of approval form Gracie, but how has the slideshow fared on Tinder? “I’d have to say it has been pretty successful,” Sam said. “Definitely a clear correlation of matches and dates beforehand to afterwards.“Most of the responses tend to revolve around people saying ‘I couldn’t help swipe right 10/10’ but I’ve had some people go the extra mile and message me on Facebook.“Plus some people have recognised me outside, in the library and on dates.”A resounding success.

Motoring news

Join the queue for littlest Audi Q

November 9 2016

Audi’s relentless release of new models continues with the launch of its smallest SUV. The Q2 goes on sale in the UK next week with prices starting at £22,380. There’s an extensive selection of petrol and diesel power trains as well as the option of front or Quattro four-wheel drive. More models will be added to the range later on, including powerful SQ2 and RSQ2 versions. Aimed squarely at a younger audience, the Q2 has bolder, sharper lines and a different shape to Audi’s bigger SUVs, the Q3, Q5 and Q7. Although it’s clearly meant more for buzzing around cities than growling across farmland, cladding and skid plates lend it an aura of ruggedness. Audi is also offering a range of vibrant colours to deepen the Q2’s appeal to youthful buyers. The interior is as plush as you’d expect from Audi, justifying its price hike over similarly sized SUVs like the Nissan Juke and Honda HR-V. The materials are high quality – softtouch plastics, leather on higher spec cars and brushed aluminium trim elements all blended into a smart-looking package. As standard, drivers get a seven-inch infotainment screen on top of the dashboard. It’s operated through Audi’s rotary dial system that’s far more intuitive and easier to use when on the move than rivals’ touchscreen systems. Among the many options is Audi’s excellent Virtual Cockpit - a 12.3in screen that replaces the manual instruments behind the steering wheel. Overall, the Q2 is 4.7in shorter than the A3 hatchback, but Audi says there’s enough leg and headroom for two adult passengers in the back. Boot space comes in at 405 litres – 50 more than you’ll find in the A3 hatchback and rival Nissan Juke, although it trails the Mini Countryman by the same amount. To begin with, the only diesel option is a 1.6 litre with 114bhp, although a more powerful 184bhp 2.0 litre unit will be added to the range soon. Similarly, the petrol engine range is limited for now but will be expanded by the end of the year. The 1.4 litre, 148bhp unit offered now will be joined by 1.0 litre, 114bhp three cylinder turbo and 2.0 litre, 187bhp options – the latter coming with an S-Tronic automatic gearbox. When it arrives the 1.0 litre petrol version will be the cheapest model in the range with a price tag of £20,230. Courier Motoring has yet to get its hands on the car but early reviews have been very positive and Audi looks to have yet another winner on its hands. jmckeown@thecourier.co.uk

Readers' letters

September 23: Name new Perth bridge after famous angler

September 23 2010

Today our correspondents suggest a name for a new bridge and discuss tax breaks for the computer game industry, green energy, religion and schools. Name new Perth bridge after famous angler Sir, One of your readers suggested that a bridge over the River Tay at Perth, intended for pedestrians and cyclists, was a waste of money. How very Scottish. The cost of £1.38 million appears a good investment given that Scotland is often seen as the sick man of Europe with high death rates from heart disease and strokes. Anything that enables us to improve our lifestyle by reducing the burden on our health services must be money well spent and the council should be applauded. As concerns a name for this landmark, might I suggest Ballantyne's Bridge after Miss Georgina Ballantyne, who will forever be linked with the river having caught a Tay salmon in 1922 weighing 64lbs - a UK record for a salmon landed by rod and line. Kenneth G. N. Stewart.Landalla,Florence Place,Perth. Throwing good money after bad Sir, I am not sure if Steve Bargeton was being tongue-in-cheek in his recent diary column (September 18) but his opinion on the computer games industry was neatly juxtaposed with an article on the opposite page about the collapse of Dundee firm Realtime Worlds. Your political editor says that providing £40 million of tax breaks per year to the sector would provide the public purse with a net gain of £400 million in tax receipts and create 3500 graduate-level jobs and presumably solve world poverty and reverse global warming at the same time. If only life was that simple. The figures provided sound like typical industry/ political spiel. Meanwhile, back in the real(time) world, your other article quoted an industry expert as saying that the firm's pivotal APB game attracted sales of only one ninth of that necessary for its survival. It seems unlikely that tax breaks would have somehow enhanced the game sufficiently to increase its sales nine-fold. As history has shown time and time again, throwing public funds at fundamentally uncompetitive products and businesses is just taxpayers' money down the drain. Of course, taxpayer-funded assistance and a favourable regulatory environment can help industry in appropriate circumstances but the Scottish political mindset seems dominated by the need to find a deserving home for as much public money as possible - and there's always a queue of willing recipients, whether in the private or public sector. And while the bills for the profligacy have to be paid eventually, both Labour and the SNP seem preoccupied with trying to deny their part in the spending spree, while the Tories and Lib Dems are being accused of threatening the economic recovery by being over-zealous in trying to turn off the tap. Stuart Winton.Hilltown,Dundee. Fantasy of green future Sir, The articles covering the views of the MSPs Jim Mather and Murdo Fraser on wind farms (September 20) are yet another reminder of the dangers of expanding onshore wind production in Scotland. Murdo Fraser is correct in pointing out the adverse effects on our landscape and hence tourism but the concept of visual amenity is subjective and personal. What is more objective and less arguable is the cost of installing the infrastructure and the vast amount of subsidies and incentives given to landowners and developers, relative to the amount of dependable electricity actually produced by wind turbines. Jim Mather and the Scottish Government have long known that wind farms are very poor sources of dependable power, frequently producing less than one per cent of UK supply. He and they also know that Scotland only produces around one-fifth of one per cent of the world's carbon emission "problem." As Energy Minister, Jim Mather owes us all an explanation of why he and his colleagues expect consumers to pay high prices to solve a "problem" that scarcely exists, using a system that scarcely works and at prices more and more people will scarcely be able to afford. It is time the fairy tale of wind power was ended. Ron Greer.Armoury House,Blair Atholl. Two-fronted attack on church Sir, Ian Wheeler asks if the threat of Islam is uniting Catholics and Protestants in the fight for survival (September 21). Let us hope so. Islam has powerful non-Muslim players in the field if you count the secular, the atheist and the left-liberal neo-Marxists, all with their own particular reasons for supporting Islam. The average British secularist disputes any religion but more so Christianity. The average militant atheist attacks the Christian God but, when challenged similarly to treat the Islamic God, refrains, claiming all religions are the same. The neo-Marxists are the most dangerous. Their liberal organisations support Islam in its anti-Christian and anti-capitalist stance which makes them useful in the fight to establish a "progressive" society. Andrew Lawson.9 MacLaren Gardens,Dundee. Educational poverty trap Sir, David Robertson's suggestions that the way to improve school performance in Dundee is to have more religion in them is simplistic and laughable. He erroneously states that schools in Scotland which are not Catholic are Christian. Presumably he means Protestant. I have never come across a school in Scotland which describes itself as Protestant. They are non-denominational. The solution to the gap between the children living in poverty and those who are not is a redistribution of wealth. We do not need to scare children into obedience by telling them untruths about eternity in hell. Alan Hinnrichs.2 Gillespie Terrace,Dundee. Get involved: to have your say on these or any other topics, email your letter to letters@thecourier.co.uk or send to Letters Editor, The Courier, 80 Kingsway East, Dundee DD4 8SL.

Readers' letters

Charity should stay clear of wind debate

February 11 2016

Sir, - Has WWF Scotland stopped looking after wildlife in favour of supporting wind turbines and protesting about climate change? There are enough people, organisations, pressure groups and propaganda machines already doing this. Lang Banks, since he took over as director of WWF Scotland, has been firing off press releases and newspaper articles on a monotonous basis. The latest of many was that wind power output in January was 48% of Scotland’s total electricity consumption (February 8). What he is not saying is that on wind-free days, no homes would be supplied from wind generation. What he is not saying is that the rest was supported by coal, gas and nuclear which is needed when the wind does not blow. What he is not saying is that wind electricity is much more expensive. What he is not saying is that Scotland has a miniscule 0.13% of global emissions and the whole point of expensive, intermittent turbines was to reduce CO2 but this has not happened. Does WWF now stand for world wind fantasy? Clark Cross. 138 Springfield Road, Linlithgow. Skills gap holds back Scotland Sir, - According to Scottish Secretary David Mundell, the final Scotland Bill negotiations concern the SNP’s ability to bring in immigrants, because, in essence, every person resident in the country attracts more per capita revenue and it seems while our own people can’t be trained to do the jobs, the UK government will still pick up the tab for their benefits. What a poverty of ideas. In Scotland the 160,000 on unemployment benefit, that is, fit and available to work, will soon be joined by council, steel and oil workers. This equates to 2.2 people per vacancy. We don’t need more workers, we need workers who have the skills, brains and motivation to do the jobs on offer and an ambitious combination of welfare reform, training, life coaching and housing reform to help them. Our education systems should produce fewer event managers and media graduates and more plumbers, nurses, engineers, doctors and teachers. A quick-fix immigration option will make the cost and lack of housing worse. Birthrates will lower because couples cannot afford a family home. A recent government report estimated that one in every two new houses will be required for immigrants. I am not against immigration and supported a Kenyan family to stay in Scotland. We are not “too wee, too poor”, we’re “too untrained, too unimaginative and too entitled”. Allan Sutherland. 1 Willow Row, Stonehaven. Handouts pay for tax freeze Sir, - No matter how many sums our councils do, they cannot continue to cope with the council tax freeze or worse, a reduction, without services suffering. The SNP claims the freeze/reduction is fully funded or costed as are free prescriptions for all and university education. The reality is someone somewhere is suffering for this populist strategy. Just look at the state of the NHS, the exodus of GPs and the slump in student numbers. Angus Councillor Iain Gaul claims the “brouhaha” over the council tax freeze is down to politics. I sincerely hope that his own stance is also down to politics. The thought that our leader believes fairy stories is actually quite frightening. Alan Shepherd. 38 Manor Street, Forfar. Audacity of Labour Party Sir, - As one of the former Labour voters who now back the SNP mentioned by Dr Arthur (February 5), I have to admire his cheek when he applauds Scottish Labour’s plan to raise income tax while condemning the SNP for passing on Tory austerity cuts. Remind me again, is this the same Labour which abstained in Westminster when the Tory austerity cuts were debated? The same Labour that worked with other unionist parties in the Smith Commission to ensure that any Scottish Government would have their tax-raising powers severely curtailed? These restricted powers now mean that any tax rise must apply across all tax payers even the poorest, while the HMRC would charge for collection and the block grant would be reduced. Oh yes, and the so-called £100 rebate would be subject to tax. When the SNP put forward a similar penny on income tax plan which was subsequently withdrawn, Gordon Brown said: “There is hardly a nurse, teacher, policeman or council worker in Scotland who won’t be paying this tax increase. These are the people the SNP claimed it wanted to help and instead they will be hit the hardest.” Heaven help Labour when they are reduced to this kind of dishonest posturing and if this the best they can come up with in order to win an election. George White. 2 Cupar Road, Auchtermuchty. Evolution a flawed theory Sir, - Keith Lawrie (February 4) in stating that 65 million years ago an asteroid strike on Earth destroyed 80% of animal and plant life is engaging in the logical fallacy of begging the question. Presumably Keith is of the opinion that dinosaurs were wiped out in that asteroid strike. Perhaps he can explain how DNA, red blood cells, and soft tissue which according to scientists can survive less than one million years, have been discovered by Dr Mary Schweitzer in a dinosaur unearthed in 2000 in Montana, USA? In trying to solve this dilemma, Ms Schweitzer proposed that iron might help preserve dinosaur soft tissue, both by helping to cross-link and stabilise the proteins, as well as by acting as an antioxidant. However, her idea that iron generated free hydroxyl (OH) radicals (called the Fenton Reaction) caused preservation of the proteins is unscientific, as free radicals are far more likely to help degrade proteins and other organic matter. Indeed, the reaction is used to destroy organic compounds. Perhaps Keith has a better answer? Keith clearly denies the existence of the creator but even evolutionary scientists admit the self-replicating ribonucleic acid hypothesis, their best explanation of creation, doesn’t stand up to scrutiny. Does Keith recognise that unless he can offer sound explanations for the origin of the fine-tuned for life universe and life in its diversity that his worldview is based on faith? Will Brooks. 162 Largo Road Leven. Social value of Christianity Sir, - Kevin Lawrie must really get with it. Most Christians these days do not take the story of creation in the Old Testament literally. We believe in a creator God, as do the Muslims and Jews, but after the creation which, as Kevin Lawrie says, happened long before the date mooted in scripture, modern Christians go along quite happily with Darwin and his theory of evolution. In general, Christians have always devoted more of their attention to the life and teachings of Jesus Christ than to the Old Testament. It is more important to us to live our lives according to these high principles than to argue the wheres and wherefores of Biblical history. Nobody could possibly say that Christ’s teachings are bad and not worth following. As to our children’s education, we cannot give equal weighting to the teachings of other religions with that of Christianity. Christianity is a fundamental part of our Western civilisation. Its teachings underpin much of our culture, our laws, our courts, our sense of social responsibility and caring for others. Our schools cannot ignore Christianity without depriving our children of their heritage and the chance to understand how our society developed into what it is today. Science has played an increasing role in this development, but it is by no means the whole story. George K. McMillan. 5 Mount Tabor Avenue, Perth. Education needs tax cash Sir, - Scottish Labour’s tax proposal of one penny extra per pound of annual incomes above £20,000, and coupled with a £100 rebate for people with lower incomes seems fair to me. This pensioner is willing to pay the extra tax so that we can avoid lowering Scotland’s education standards. This is just the sort of choice the Holyrood parliament was set up to debate. Andrew Dundas. 34 Ross Avenue, Perth.


New Queensferry Crossing will be toll free

October 18 2013

The new Queensferry Crossing will be toll free, Scotland’s Finance Secretary will announce. John Swinney will make the pledge during his speech at the SNP conference in Perth as he outlines the successes of the £1.4 billion on-time and on-budget project to replace the Forth Road Bridge. The new structure is expected to open in 2016. The Courier campaigned to have tolls removed from the Forth and Tay road bridges before they were eventually scrapped by the SNP in 2008. The party had pledged to abolish the £1 and 80p charges in their election manifesto for the previous year. Meanwhile, The Courier can also reveal that Deputy First Minister Nicola Sturgeon will announce an additional £20 million will be included in next year’s budget to help those hit by the so-called “bedroom tax”. The additional funding is aimed at enabling local authorities to increase discretionary housing payments for a second consecutive year and help those who have felt the impact of UK Government welfare reforms. Ms Sturgeon will say: “I promise that we will continue to do all we can to help but only an independent Scottish Parliament will give us the powers we need to scrap the ‘bedroom tax’.” For more more coverage of the SNP conference in Perth see The Courier or try our digital edition.

Business comment

Local priorities must not be lost

June 14 2017

Concerns, I have a few. After what Malcolm Tucker could only describe as an omnishambles of an election, Theresa May and her acolytes are trying their damndest to cling on to power. But whether that is in the country’s best interests or their own is very much a subject for debate. From a business perspective, the political machinations at Westminster are much more than a distracting sideshow. Make no mistake, instability at the highest levels of government and uncertainty about our future economic path will be the dominant subject in boardrooms up and down the country right now. And when that’s the case, a period of lower investment, slower growth, fewer new jobs and economic morass often follows. Only time will tell if that is the case here, but with the Brexit negotiations so close at hand it is hard to imagine our large corporates being happy to dispense with their largesse right now. If I were them, I too would be looking at the rainy days ahead and putting aside some pennies, especially when the UK’s negotiating strategy is so ill-defined and our hand so weak. The Brexit vote left the UK economically isolated and I accept that Theresa May has had to play the cards as they were dealt. But by calling a disastrous election, she let her guard down and handed the other high stakes poker players round the EU negotiating table an unintended advantage at a crucial moment. It was a spectacular own goal and one I fear the UK may rue long after Theresa May, David Davis and Michael Gove are consigned to being names in modern studies textbooks. Away from the Brexit negotiations, there are other domestic priorities I hope don’t get lost in this political whirlwind. The key one for this part of the world is the Tay Cities Deal, the UK and Scottish Government-backed investment package that is so vital to the long-term prosperity of Dundee, Perth, Angus and north-east Fife. City deals are already providing investment and jobs in other areas of Scotland but until the ink is dry on the Tay Cities package then none of us should rest easy. The economic health of this region depends on it. ghuband@thecourier.co.uk

Scottish politics

Labour plans to force vote on restoring 50p tax rate for richest earners

June 2 2016

Labour plans to force a Scottish Parliament vote on a higher top rate of tax for Scotland's richest. The party's election campaign set out a policy to restore the 50p tax rate for people earning more than £150,000. The SNP backed the move at the 2015 General Election but Nicola Sturgeon later ruled out a 50p income tax rate for the first year Holyrood has its new powers. The Scottish Government gains control over income tax rates and bands in April 2017, as part of the devolution of new powers in the Scotland Bill. Now Labour has tabled an amendment in a bid to force a vote on the tax issue at Holyrood during a parliamentary debate on Thursday. The Scottish Government motion for debate proposes "creating a fair and prosperous Scotland" and "using the new devolved powers" to tackle inequality, including building 50,000 affordable homes. Labour's amendment adds that the parliament "recognises the need for a higher top rate of tax for the richest earners so that this can be redistributed to tackle wider inequalities" and increases the affordable homes target to 60,000. Scottish Labour deputy leader Alex Rowley said: "This vote is an opportunity for the SNP to make a simple choice - they can work with the centre left parties like Labour to stop the cuts and invest in our public services, or support the Tories to carry on with austerity. "Labour will make the case that we should use the new powers over tax to introduce a 50p top rate of tax on the richest 1% earning over £150,000 a year. "It's the simple priorities we said we would adhere to in this parliament - tax the rich so we can invest in schools and stop the cuts to public services."

Readers' letters

July 4: Howff gravestone appeal fell on deaf ears

July 4 2011

Today's letters to The Courier. Howff gravestone appeal fell on deaf earsSir,-One could almost feel the pride throughout J.J. Marshall's column about Morgan Academy, Dundee. What a pity he, and all the other former pupils, are not prepared to do something about the Morgan gravestone in the Howff. Some nine years ago The Nine Trades found it in a disgraceful state. They spent a great deal of money having new pillars cut and the stone repaired and replaced. The stone, however, needs the inscription re-cut. We obtained a quote of some £1300 for the work and committed the sum of £300 to start things off. Despite repeated pleas, often in your paper, for money to make up the balance, we have only had one response, a cheque from one grateful past pupil for £40. So much for the great pride Morgan pupils have in their old school. Work that out at a cost per proud pupil and it is less than a loaf of bread. Some pride. Innes A. Duffus.Dundee.Law Society stayed quietSir,-It must be really demoralising for law students, especially graduates trying to complete their articles and many still seeking employment, to see their profession being further denigrated. I would have thought that, even with its blemishes, the Scottish Law Society would be more than capable of dealing with any criminal case or human rights issue without any outside intervention. Whether politics were involved or not, I remember in 2009 the lord chancellor was one of the main instigators of the Supreme Court. At that time only three High Court judges from Scotland were appointed. With an issue proving so important to our nation, was there even a murmur at any level from the Scottish Law Society? In a constantly changing world perhaps now is the time for a re-appraisal of the Law Society and its role. James M. Fraser.39 High Street,Leven.Pension grumbles overstatedSir,-This morning's editorial (June 29) was spot on when it claimed the public-sector pension issue should have been addressed by the Labour government in 2005 when they memorably funked it. Increased longevity makes impossible continuance of an unreformed system. A 3% increase in contributions and a retirement age of 66 is not the end of the world. The professions tend to overestimate the income they will need in retirement and my kirk pension of £12,000 after 35 years, plus my state pension, has proved fine. My medical brothers received over four times that amount and retirement at 60 but I found the closing years before retirement at just past 65 the most rewarding of my entire career. As long as the poorer-paid public sector workers are protected, I think the better-off professionals with school fees and mortgages long past should keep a grip on reality. (Dr) John Cameron.10 Howard Place,St Andrews. Not the saviours they pretendSir,-The SNP's Alex Orr (June 27) is right to highlight Scotland's marginally better public spending deficit as compared to the UK generally, but at least the Westminster government has acknowledged the need to get it under control. However, the SNP wants to see a Scotland with fiscal policies like slashed corporation tax, significantly reduced fuel duty and tax breaks for favoured sectors such as computer games. The SNP is clearly reluctant to raise income tax or council taxes, or to impose a windfall tax on oil companies. But it makes lavish spending commitments. It surely ill behoves the Nationalists to favourably compare Scotland's deficit to that of the UK. No wonder the SNP is so keen for Scotland to have borrowing powers. Mr Orr highlights the role of oil revenues in an independent Scotland. But this merely underlines yet another future drain on Scotland's public purse, namely the subsidy-hungry renewables industry. There would also be a stealth tax in the form of rocketing energy bills. The SNP's attempts to depict themselves as the planet's environmental saviours, while at the same time portraying oil as the key to Scotland's future, shows that the party wants to have its renewables cake and eat it. Stuart Winton.Hilltown,Dundee. Fairtrade status undermined Sir,-I note with interest your article (June 28) about Scotland being on course to become the world's second Fair Trade nation. Having been on the original working group which helped set up the Scottish Fair Trade Forum back in 2006, I think it would be wonderful to see this goal being achieved. Dundee became a Fairtrade City in March 2004, the first in Scotland, but this status needs to be renewed. That is currently under threat because, unlike other local authorities, Dundee City Council does not automatically provide Fairtrade catering for meetings. It would be a great shame if Scotland's Fair Trade nation accolade were denied because its first Fairtrade city lost its status. Sally Romilly.4 Westwood Terrace,Newport-on-Tay. Leuchars still at riskSir,-The fact that the MoD has spent millions on RAF Leuchars is no guarantee of saviour. Remember that a new hangar complex was built for rescue helicopters of 22 Squadron, only for the RAF to disband the flight. Stephen Pickering.19 Abbey Court,St Andrews.

Scottish politics

Kezia Dugdale insists Labour ‘really upbeat’ as campaign enters final days

May 3 2016

Labour's Kezia Dugdale insisted she is "immensely proud" of the campaign her party has fought as the race for Holyrood entered its final 48 hours. The Scottish Labour leader said her party is "really upbeat" and "really focused on the final few days of the campaign". She was speaking as she took her campaign, which has focused on using new tax powers coming to Holyrood to raise additional cash for public services, to a softplay centre in Glasgow. Her visit came as another poll put Labour and the Tories neck-and-neck in the fight to be the official opposition. While the SNP are comfortably ahead and expected to win another majority at the Scottish Parliament on Thursday, Ms Dugdale said First Minister Nicola Sturgeon may regret posing with a copy of The Sun newspaper. https://twitter.com/TheAnfieldChat/status/726710543873114113 The paper has been boycotted by some Liverpool fans for its original coverage of the Hillsborough tragedy, in which 96 football fans lost their lives, and an inquest ruled last week they were unlawfully killed. In the same week the Scottish Sun gave its backing to the SNP, with a front page picture showing Ms Sturgeon holding a copy of the paper. Neil Findlay, a former Scottish Labour leadership candidate, tweeted : "To pose like this in the week of the Hillsborough verdict is breath-taking." Ms Dugdale said: "I think given the response there has been on Twitter, she will be regretting it." Labour argues Scotland would be £3 billion better off under its plans, which would see the basic rate of income tax increased by 1p north of the border, while the top rate, for those earning £150,000 a year or more, would go from 45p to 50p. "We've got a simple, honest message that the Labour Party has a plan to stop the cuts," Ms Dugdale said. "We're prepared to use the powers of the Parliament to raise enough money to increase public spending in Scotland. If we choose not to do this we're going to face £3 billion of cuts to come in Scotland." That could see £336 million more spent in Glasgow, according to Labour, with an additional £276 million for Edinburgh and £137 million for Aberdeen. Ms Dugdale said: "I'm immensely proud of the campaign Labour has run because we are the only party that has actually been talking about ideas about Scotland's future, about how to transform the country with the powers the Parliament has, and we've done that by being bold and honest about tax, and asking the richest people in society to pay a bit more tax. "I'm immensely proud of that and I will continue to make that argument well into the future."