THE SNP’s stunning UK general election result in 2015 was partly secured after a campaign opposing Tory austerity.

Nicola Sturgeon rightly pointed out that the reckless choices of the Conservatives were bad for public services.

However, Holyrood is no longer a bystander in the tax debate. Sweeping new powers, particularly over income tax, give MSPs the option of reversing spending cuts.

If the political will existed, Holyrood could raise the basic rate of income tax by 1p and increase the top rate from 45p to 50p.

Sadly, the Scottish Government is refusing to travel down this road. On tax, last week’s budget was nothing more than an inconsequential tweak of the current system.

Income tax rates for the rich and middle classes remain unaltered and local government had to swallow a cut, albeit a smaller dose of pain than was previously expected.

As we reveal today, the Government’s own advisor on poverty, Naomi Eisenstadt, has backed increased taxes for people earning over £100,000. We applaud her call.

If the Government is committed to reducing poverty and inequality, tax has to be in the foreground of decision-making. In particular, the tax rates of the rich must be increased.

This is not to say that a perfect society can be built on the backs of the 17,000 people who pay the “additional” 45p rate, but the Government must acknowledge that some of the cuts to public services can be avoided.

We need transformative changes that will reap tangible benefits on education and child poverty, not minor tweaks to an unsatisfactory status quo.