The suggestion that Scots would be happy to pay more when control of income tax is transferred to Holyrood is a "myth", according to the Scottish Conservative leader.
In a speech at Edinburgh's David Hume Institute today, Ruth Davidson will say that all the evidence shows her party's low tax agenda is most in tune with popular opinion.
She will argue that a Scottish Government review of proposed new tax rates for property purchases is a "foretaste of more to come" when new responsibilities over income tax and welfare are devolved to the Scottish Parliament.
The Land and Buildings Transaction Tax (LBTT), due to replace stamp duty in Scotland from April, has been heavily criticised by the Tories as a "tax on aspiration" for imposing higher rates on properties at the top end of the market.
Ms Davidson will cite a weekend poll which found only seven per cent of Scots want income tax rates to be varied so they would pay more, while 27.9per cent said they would like to pay less.
The Survation poll of 1,006 people found 26.6per cent agreed Holyrood should use new devolved powers to "provide a more generous approach" to benefits, with 35per cent saying they would like to see the cost of the benefits system cut.
Ms Davidson will say: "Just as last year showed the Conservatives in tune with majority opinion in Scotland in the referendum, so I believe we are in tune with majority opinion on how we use the powers coming to Holyrood. And the facts back that up."
Finance Secretary John Swinney announced he would reconsider bands and rates of LBTT, which were set out in October, as part of the Budget process.
He will announce his conclusions to MSPs at Holyrood today.
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