Russell Findlay says the Scottish Conservatives are the only party standing for change in next year’s Holyrood election after Labour’s decision to abstain on the SNP’s budget.

Mr Findlay accused Labour of abandoning its ‘change’ agenda and breaking promises on national insurance, the winter fuel payments, taxes on farmers, payments to Waspi campaigners, single sex spaces, energy bills and the North Sea sector.

He claimed that the Scottish Conservatives offer the only alternative to the SNP on areas such as the economy, education and housing.

However, polls have revealed that Mr Findlay now has a battle on his hands fighting off the threat from Nigel Farage’s Reform party.

Addressing reporters in Edinburgh, he said that support for Reform would be a “protest vote” that would cement the SNP’s grip on power.

A Survation poll for the Holyrood Sources podcast on Westminster voting intentions shows Reform in Scotland on 15% and the Tories on 13%. The SNP have a significant lead over Labour, ​32% to 24​% which reverses the position after Sir Keir Starmer’s general election victory in July.

Membership of Reform UK is said to have overtaken the Scottish Conservatives north of the border for the first time.

“All we can do… is show people across Scotland that we are credible, that we understand business, we understand fairness, we want lower taxes, we want to improve education, and after 25 years of failed left-wing, socialist devolution, there is another way,” Mr Findlay told reporters in Edinburgh.

“Any vote for any other party can only help the SNP. It’s critical that we get the messaging across.”

He insisted that his party was now the real challenger to the SNP with Labour imploding because it had betrayed the voters. He said its position in Scotland was now weaker, not least because it was falling into line with the SNP.

“The Scottish Conservatives are the only party standing for change, now that Labour have decided to let the SNP budget pass,” he said.

“Labour have admitted they no longer stand for change and it’s clear why – Sir Keir Starmer has broken countless promises within a year of gaining office.

“Anas Sarwar [the Scottish Labour leader] won’t stand up to Sir Keir Starmer and he looks even more spineless when it comes to John Swinney.

“Labour votes will mean the SNP budget passes, so no wonder they have dropped the ‘change’ slogan. They only offer more of the same left-wing agenda as the SNP have already inflicted on Scotland.

“In every major vote that matters, from Nicola Sturgeon’s gender reforms to Humza Yousaf’s Hate Crime Act, to this latest budget, Labour nod along with the SNP.”

“Anas Sarwar’s new slogan is ‘new direction’, but it should really be no direction. By abstaining to let the SNP budget pass, he’s not standing for anything.

“He now seems to be trying to make inroads against the SNP by becoming the SNP.”

Mr Findlay said the Scottish Conservatives are now the “only party standing for the change that Scotland needs to fix public services and improve the economy.

“After 18 disastrous years where the SNP raised taxes and reduced the quality of public services, there needs to be a fundamental shift in the way Holyrood operates.

“The 2026 election is all to play for. In that election, we’ll proudly stand for common sense values of opportunity, aspiration and fairness.”

Responding to questions from Daily Business, he said that despite believes lower taxes was the way to stimulate the Scottish economy he did not want to see any further devolution of taxation.

“I would be extremely wary of giving the Scottish government any additional powers,” he said.