ALEX Salmond yesterday signalled he had no plans to use a major new power being devolved to Scotland, indicating there would be no change to Scottish income tax.

The First Minister said he thought the rate would be "aligned" with the rest of the UK even if Scotland votes for independence.

A row also brewed over energy policy after Mr Salmond seemed to contradict a senior minister by saying an independent Scotland would accept a £20 billion bill for decommisioning North Sea oil rigs.

Only last week Energy Minister Fergus Ewing said the UK Government had a "moral" obligation to pay a substantial proportion of the cost.

Mr Salmond's comments came as he launched a new advertising campaign to attract business investment to Scotland at the Institute of Directors annual conference in London.

Answering questions after his speech, the First Minister said even after independence Scotland would be "likely to align income tax rates across these islands". Income tax was not as crucial a tool to stimulate economic growth as corporation tax, he added.

By 2015 Scottish ministers will be able to set a new Scottish income tax rate, under the Scotland Bill currently going through its last stages at Westminster.

Mr Salmond had also called for the power to vary corporation tax rates in the bill, but was forced to admit defeat last month.

Speaking to the heads of leading businesses, Mr Salmond also appeared to accept that Scotland would pay decommissioning costs in the North Sea.

The expense had to be offset against the projected £400bn revenue, he said.

He added: "So if you're asking will we take the decommissioning costs, we'll take 5% cost of a 95% benefit, then the ... answer is yes."

Labour's Shadow Energy Minister, Tom Greatrex, accused the SNP of being in "disarray" and said Mr Salmond and Mr Ewing were contradicting each other.

"Which is it?" he said. "Or is the truth that the SNP doesn't even know itself?"

During his speech to the conference, Mr Salmond announced a campaign to attract inward investment to Scotland. This will include a series of national newspaper adverts.

He also announced that he had written to the heads of 200 UK companies pointing out the attractions of investing in Scotland.