THE Smith Commission report on more powers for Holyrood is "dead" and would not be implemented if Ukip held the balance of power at Westminster next year, according to the party's MEP for Scotland.

David Coburn said the cross-party agreement was written on the "back of a fag packet" and a "new" agreement would have to be carved out after the General Election.

The commission's proposal last week for extra tax and welfare powers for the Scottish Parliament secured support from the Conservatives, Labour, Liberal Democrats, SNP and Scottish Greens. Ukip was not invited to take part and is withholding its support for the reform package.

Coburn - Ukip's only parliamentarian in Scotland - told the Sunday Herald that the recommendations were "not a done deal". He said: "I'd say the Smith Commission report is already dead. It didn't include Ukip and was just a bunch of nobodies. If you think we're going to take their advice, you've got another think coming."

Ukip has made significant gains in England recently and is tipped to win seats at the General Election. If it ends up as the Westminster "kingmaker", Coburn said the Smith report will be ignored: "We will want a new constitutional agreement. Part of this will include Scotland." He said the concept of English votes for English laws, which would debar MPs from Scotland voting on exclusively English matters, would be part of this.

SNP MEP Alyn Smith said: "To make sure Scotland gets the strongest powers and has the strongest possible voice at Westminster - and to ensure that Ukip don't end up being in a position of influence in a hung parliament - as many SNP MPs as possible must be returned at the General Election next May."