Scottish Conservative manifesto: Ross and Sunak unveil pledges

Mr Ross said the income tax change would save Scottish workers up to £171 per year.

He also said his party would raise the threshold for Land and Buildings Transaction Tax, a duty on house purchases, from £145,000 to £250,000. The Scottish Tory leader told the event in Edinburgh this would save buyers up to £2,100 on the cost of their home.

On energy, the Scottish Conservative manifesto said the party would legislate to ensure annual licensing rounds for oil and gas production from the North Sea, as well as creating new gas power stations.

The party vowed to treble offshore wind capacity, progress carbon capture and storage in Aberdeenshire and give planning consent for a new generation of nuclear power stations north of the border.