NICOLA Sturgeon has broken a pledge to reveal an anti-poverty strategy in what opponents angrily claimed is a deliberate bid to stifle the pre-election debate over funding of public services.

The First Minister said in January that she would "respond formally" to a key report from Naomi Eisenstadt, who she appointed poverty tsar last year, by today and set out which of a string of recommendations she planned to adopt.

However, no formal response has been published and as strict pre-election rules have kicked in banning the civil service from making politically sensitive announcements, an official Scottish Government document cannot now be released until after May 5.

Johann Lamont, the former Scottish Labour leader, said she believed that it was "no mistake" that Ms Sturgeon had missed her own deadline and said she suspected that the move was part of a broader SNP strategy to shut down debate over how improved public services that would combat poverty would be funded. She accused the First Minister of adopting "alarmist" rhetoric over the impact Labour's policy of a 1p tax rise would have on the poor and accused the SNP of launching a bid to convince "people with nothing" to vote against their own interests.

She added: "This is all part of the discussion of how we fund public services and what their scale should be. We've said we'd put as penny on income tax, while the SNP refuse to confront the issue, and the response to this report would have informed the debate we are having.

Stop ducking the home truths on poverty

"The report itself is very informative and challenging and that the Government did not respond as they said they would is no accident. Nicola Sturgeon can be bolder on tax than any social democratic leader in this country of the last 20 years, and this report would have given her the space to engage in that argument. The question is why she has chosen not to. I find her arguments on tax specious and bizarre."

Although some of Ms Eisenstadt's recommendations, such as ending the council tax freeze, have been adopted already, others have been rejected or so far ignored.

The expert urged Ms Sturgeon to be "bold" on local tax reform and bring in a "genuinely progressive and effective system", but the SNP proposal to tweak the existing model rather than replace or overhaul it has been widely viewed as timid. Independent experts have confirmed that while Ms Sturgeon's proposal to increase bills in the four top bands make the system less unfair, it will remain a regressive form of taxation.

Meanwhile, the Scottish Government is yet to say whether it will use new powers to revive anti-poverty legislation, which would force ministers to test all policies against their impact in reducing inequality. The requirement was scrapped by the Tories shortly after David Cameron won power.

Ms Lamont has said the move would compel SNP ministers to re-open a potentially uncomfortable debate about whether spending cash on universal entitlements, such as free tuition fees or prescriptions, rather than targeting resources at those most in need is the most effective means of combating poverty.

Other recommendations in Ms Eisenstadt's report, which was praised by the First Minister when it was released, include trial programmes for out of hours school based childcare, a drive to increase the uptake of benefits and a comprehensive review of policies and services relevant to the life chances of children and young people.

At the time of publication, On January 20, Ms Sturgeon said: "I thank Naomi for the work she has carried out and welcome the report that she has published today. We now need to study it and look at what we’re doing well and should continue to do, and where we can improve. We will respond formally to the report before the end of March and set out how we intend to take forward its recommendations."

Andy Wightman, the Scottish Greens local government spokesman who is hoping to be elected in Lothian, said it was disappointing that ministers had not responded formally to the report as they had promised.

He added: "The Scottish Green Party takes Ms Eisenstadt’s recommendations very seriously and that is why we agree with her that the Scottish Parliament should 'be bold on local tax reform' and 'introduce a more progressive system'. That is precisely what we have done in our proposals to scrap the council tax."

A spokesman for the SNP said its approach to welfare outlined to parliament recently had built on the "welcome" work of the poverty tsar, as had funding of £1 million to trial different methods of childcare delivery, steps to extend the living wage, ending the council tax freeze and developing new maternity and early years grants.