Labour will today (MON) challenge the SNP to vote down proposals to introduce a new 50p top rate of tax.

Scottish Labour leader Kezia Dugdale will announce plans to table amendments to the Scottish budget that would also put a penny on income tax.

In a speech to Labour’s annual conference in Liverpool she will say the reforms could halt public sector cuts.

In March First Minister Nicola Sturgeon suggested she could be open to introducing a higher rate for the wealthiest Scots within two years, but only if tax avoidance could be tackled.

The Scottish Government has ruled out increasing or changing Scottish income taxes in the near future.

Labour claim that together their proposed reforms could raise £480m a year.

But critics warn that a higher rate could persuade some some of Scotland’s top earners to relocate south of the Border.

The Scottish Government is due to unveil the Scottish Budget in December..

Labour''s amendment could lead the SNP open to the charge of voting with the Conservatives, who are also expected to oppose a higher tax rate..

The SNP has said that raising the tax rate would pass the price of Tory austerity on to ordinary working families.

Ms Dugdale will say: “With the cuts coming down the track from Holyrood, local Government is set to lose £1 billion over the course of this Parliament.

“Our health service is already beginning to show signs of strain as hospitals across the country face cuts or closure.

“When it comes to our schools, the SNP Government continue to refuse to protect the education budget.

“I accept what Nicola Sturgeon says about these cuts coming from Westminster. I don’t question that.

"What I do question is her refusal to do anything about it.”

A Scottish Government spokesman said: “The First Minister has been clear that hard working families should not have to pay the price of UK Government austerity. Where we have the powers to do so, we are making taxation fairer and more proportionate to the ability to pay, while also raising additional revenue.”