GEORGE Osborne has said if the Tories are victorious on May 7 there will be no extra welfare powers devolved to Holyrood.
The Chancellor also warned a Labour government "beholden" to SNP votes would not produce a fair constitutional deal for the whole of the UK.
Questioned at a London campaign press conference about whether or not a future Cameron government would extend the Smith Commission proposals to cover issues like benefits, Mr Osborne said: "We have a very big task ahead in the next Parliament, not to be under-estimated, which is to implement the recommendations of the Smith Commission; that is a huge task, that is going to require a lot of work getting the legislation through."
Mr Osborne said the Commission's recommendations represented a massive transfer of power and responsibility to MSPs and all parties, including the Nationalists, had come together to agree that package.
"So that is now the task. Rather than moving onto the next thing, let's focus on the big job in hand," he insisted.
The Tory frontbencher explained getting the legislation through Westminster in the new Parliament would be "one of the big new tasks for the Government elected after May", which would also involve fiscal arrangements agreed by the two governments in London and Edinburgh.
But Mr Osborne suggested a Labour government propped up by the SNP would not be able to produce a fair constitutional deal for England, Wales and Northern Ireland."
"You want a Chancellor and a government that is negotiating for the whole of the United Kingdom in that deal, you don't want a Chancellor who is beholden to the votes of the SNP in the House of Commons," he insisted.
"Because you are not going to get a fair deal for the whole United Kingdom when you are negotiating this crucial agreement that has to be done really in the months after the General Election," added the Chancellor.
All three main UK parties have made clear that when their manifestos are launched - expected next week - that included in them will be a commitment to implement in full the Commission's recommendations on more powers for Holyrood, including over tax.
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