Scotland: the best deal for taxpayers of anywhere in the UK

Seven out of 10 taxpayers pay less in Income Tax this year than they did last year, including everyone earning less than £33,000. And for the majority of taxpayers, Scotland is the lowest taxed part of the UK.

Council Tax bills are lower in Scotland than in England – average Band D bills are £463 lower.

We will deliver a minimum 3 per cent pay rise for public servants earning less than £30,000, a 2 per cent rise for those earning more and a cash cap on increases for those earning more than £80,000.

We have offered the highest NHS pay rise in the UK – meaning pay rise for NHS Agenda for Change of at least 9 per cent over the next three years.

We are protecting the concessionary bus pass for everyone aged over 60 and eligible disabled people in Scotland. 1.3 million older and disabled people have benefited from free public transport through the National Concessionary Bus Travel Scheme.

Scotland benefits from £116 spend per head more on health than the UK average. Under the SNP health spending is at a record high. Staffing is at record levels, up by almost 12,900. Patient satisfaction is the highest on record.

Prescription charges were abolished in Scotland in 2011. South of the border, patients are still forced to pay £8.80 per item.

Under the SNP free tuition has been reintroduced and protected, saving students in Scotland over £27,750 compared to the cost of study in England. In Scotland the Tories want to tax students £1,500 a year.

We’re providing a healthy school meal for all children in primaries 1 to 3 – around 135,000 pupils – helping improve their health and ability to learn.

All families with newborn babies are entitled to a Baby Box, full of essential items for their child’s first weeks and months.

We’ve expanded the Education Maintenance Allowance in Scotland – now scrapped south of the border – to support even more school pupils and college students from low income families to stay in education.

Free, high quality childcare has been increased under the SNP. Up from 12.5 hours in 2007 to 16 hours a week for all 3 and 4 year olds – and extended to 2 year olds from low income households, saving families up to £2,500 per child per year in total.

No one in Scotland has to pay the Tories’ hated Bedroom Tax. We’ve ensured 70,000 households, 80 per cent of which have a disabled family member don’t have this unfair tax hanging over them – and we will use new powers to effectively abolish it once and for all.

We’re protecting the most vulnerable households from Tory welfare cuts. Over 285,720 low income households in crisis have been helped to buy essentials such as nappies, food and cookers through our Scottish Welfare Fund.

By keeping Scottish Water in public hands, customers are paying less for a better service. Water and sewerage charges for the average household in Scotland are £42 lower than in England and Wales.

Free personal care has been protected. Around 77,000 people enjoy access to a wide range of personal care tasks without being charged.

In Scotland bridge tolls are a thing of the past. Commuters have saved around £2,280 since bridge tolls on the Forth Road Bridge and Tay Bridge were scrapped by the SNP.