Scottish Tory leader Russell Findlay today promised to wipe £500 off pensioners’ tax bills as one of a number of policies to help ‘hard-pressed’ Scots.

Mr Findlay, who told the party faithful today that he feared the “living nightmare” of SNP leader John Swinney calling another independence referendum, has also promised income tax cuts and lower business rates.

He warned that an outright win for the nationalists would lead to “constitutional chaos” with Mr Swinney pushing his independence obsession at the expense of the public’s priorities, including the cost of living and fixing crumbling public services.

The Scottish Conservative leader said that helping struggling Scots should be the top issue in the election.

“When Sir Keir Starmer came into office, one of the first things he did was snatch Winter Fuel Payments from pensioners. Shameful,” said Mr Findlay.

“Pensioners who have worked hard and paid into the system having their money swiped by a left-wing millionaire lawyer.”

Under the policy, pensioners would be able to claim back the first £500 they pay in tax on their pension income. This figure would then be triple-locked, increasing in line with earnings, inflation or 2% – whichever figure is highest.

The pension income tax relief scheme is one of several tax-cutting pledges in the Scottish Conservative manifesto to ease household cost-of-living pressures and stimulate economic growth. He wants to reduce income tax and business rates, and resume drilling for oil and gas in the North Sea. A clampdown on waste would see the number of quangos reduced.

On income tax, Mr Findlay would lower rates to 19p for low and middle-income earners, while the higher-rate threshold would be brought into line with the rest of the UK.

For those earning £15,000 it would mean a saving of £551 per year, rising to £2,483 for those on £50,270 and above. The highest earners would still pay more in Scotland than the rest of the UK, though this would only apply to those on salaries of £78,000, up from about £33,000 currently.

The fully costed manifesto outlines that the tax cuts would be funded by reductions in benefits spending and public sector bureaucracy. Free university tuition for Scots would remain, though there would be changes to ensure more Scots could gain place.

“John Swinney has been crystal clear. He will use an SNP majority to press ahead with his plan to hold a second divisive referendum on breaking up our country,” said Mr Findlay.

“Already, he’s arrogantly predicting an outright victory on May 7 – a majority of Holyrood seats.

“Now he has gone a step further. He’s set the date for his independence referendum. He said 2028 is his ‘expectation’. 

“Can you imagine the living nightmare if John Swinney gets his majority and gets his way? We cannot allow him to plunge the next parliament into constitutional chaos.

“The thought of a divisive and distracting referendum is not just concerning to me but terrifying.

“If we prevent an SNP majority, we can stop John Swinney from pressing ahead with his plans for a referendum. We can spend the next five years focused on the issues that matter to people.

“Every vote for the Scottish Conservatives on the peach-coloured ballot paper will help us stop the SNP.

“Ruth Davidson stopped an SNP majority in 2016, Douglas Ross stopped an SNP majority in 2021.

“In both of those elections, that’s because people across Scotland backed us with their peach ballot paper. We need to do it again.”

The manifesto drew support from business groups. Michelle Ferguson, CBI Scotland director, said: “With costs continuing to soar for firms and consumers, businesses will be encouraged by proposals to close Scotland’s income tax gap with the rest of the UK.

“That would help Scottish firms compete for highly skilled employees and reduce the risk of pushing even more talent south. It would also help employees by allowing them to keep more of their pay in their pockets. 

“Cliff edges in the business rates system remain one of the biggest barriers to investment, acting as a brake on growth across the country. The party’s commitment to a more incremental, slice-based approach – alongside stronger incentives for investment such as improved relief for property improvements – is welcome.

“Fixing the planning system and upgrading key transport routes would also help unlock jobs and growth.”

David Lonsdale, director of the Scottish Retail Consortium, said: “Retailers will take heart that several key industry priorities are reflected in the Scottish Conservatives’ manifesto especially the focus on lifting economic growth, reinvigorating Scotland’s high streets, and bearing down on thieving from shops.

“Consumer spending is the mainstay of our economy and should be helped by the proposed changes to income tax.

“The plan to cut retailers’ business rates should aid our high streets albeit whether the plan is as ambitious and as competitive as has been introduced in England remains to be seen.”