By MICHAEL BLACKLEY SCOTTISH POLITICAL EDITOR FOR THE DAILY MAIL
Scots families face a new threat to their finances after John Swinney refused to rule out more income tax rises - and attempted to deny the SNP had broken a manifesto promise to freeze rates.
The SNP leader claimed a 2021 pre-election pledge to freeze income tax rates and bands had not been broken even though a series of punishing hikes have been introduced by his party since then.
He also refused to provide a guarantee that he will not impose further increases if he wins May's election.
It comes as he used his campaign launch speech to claim that Scotland can only get a 'fresh start' if it splits from the rest of the UK and to claim that Labour would do a 'grubby backroom deal' with Nigel Farage's Reform UK to secure power at Holyrood.
In its manifesto ahead of the last Holyrood elections in 2021, one of the SNP's headline pledges was to 'freeze income tax rates and bands and increase thresholds by a maximum of inflation'.
An extra 1p was added onto the top two rates in 2023/24 and a new 'advanced' 45p rate was introduced in 2024/25 on earnings above £75,000.
Asked about the broken promise to freeze rates and bands, he said: 'I don't accept the characterisation. The manifesto set out the basis on which we would take our tax decisions, which took into account the fact you might find a very changed economic landscape during the five-year term.
'A hyper-inflation spike like we have not experienced for about at least 30 years is of that character in my view.'
Asked if he could guarantee there will be no more income tax hikes in the next parliament, he said: 'Our tax plans will be set out in the manifesto when we launch that.'
At yesterday's launch event at the Citizens Theatre in Glasgow, Mr Swinney said his party will run its 'biggest and best campaign' over the next six weeks and was ready to 'win big' and 'to deliver the fresh start we need that only comes with independence'.
He claimed an SNP majority will secure an independence referendum and lock Mr Farage out of any influence in Scotland while insisting that a failure to secure a majority could lead to a Labour/Reform deal.
Mr Swinney said: 'Depending on how the numbers stack up after the election, without an SNP majority there is always the potential for a grubby, backroom deal between Labour and Reform.'
He said Reform councillors have propped up Labour on Fife Council and rejected accusations the prospect of a deal is a 'scare story'.
But Scottish Labour leader Anas Sarwar said: 'It demonstrates how arrogant John Swinney is.
'Why is he even pretending Reform has a chance of holding power in Holyrood? The only reason he's doing it is because he thinks it helps the SNP.
'He wants to talk up Reform as he'd rather we talked about Reform rather than the decisions of his government and the outcomes for people in Scotland.'
He added: 'Let me make it absolutely clear - no coalition, no deals, no stitch-ups. We are not going to touch Reform because they are a distraction in this election campaign, not the alternative in this election campaign.
The only thing Reform can do is create noise and help keep the SNP in power. The only thing I'm interested in is getting the SNP out of power and delivering a new government and change.'
During yesterday's event, Mr Swinney promised he would provide 'strong, experienced leadership' and would 'work night and day over this campaign to earn and re-earn' the trust of voters.
Other speakers included SNP Westminster leader Stephen Flynn and Housing Secretary Mairi McAllan - who are both regarded as potential future successors.
But when asked if he would serve a full five-year term, Mr Swinney answered 'yes' and claimed that after that he would then stand for reelection as the Prime Minister of an independent Scotland in 2031.
He also said an SNP majority would make it 'highly unlikely' that Sir Keir Starmer would continue as Prime Minister.
Alastair Cameron, chairman of Scotland in Union, said: 'John Swinney could have used this launch to explain the SNP's plans to make up for 20 years of their own mismanagement.
'Instead, he majored on the Nationalists' obsession with splitting Scotland from the rest of Britain, and on demanding a divisive referendum.
'This campaign launch emphasises the need for the SNP to be removed from power on May 7.'