Scottish Tory leader Douglas Ross will today take aim at the SNP government record on the economy as he unveils his party's plans to create jobs, raise living standards and create a more prosperous country.

Speaking in Edinburgh on Tuesday, the party leader will unveil plans to create a "joint economic board" comprising ministers from the Scottish and UK governments to drive productivity.

He will also take aim at the Scottish Government's economic record and prospect of further rises to income tax for those on higher salaries.

"I am sick and tired of the SNP whining that they do not have the financial levers at their disposal to make a difference," he is expected to say.

"Humza Yousaf has a £60 billion budget at his disposal and total control over our devolved public services.

"Scotland deserves a government that is focused on the real priorities of the Scottish people. If we do not act now, then we risk leaving a poorer Scotland to the next generation.

"As a father to two young boys, that makes me worried for their future. But as a politician it would be a dereliction of duty if I did not act.

"I say ditch the nationalist independence campaign and lead a national government for all of Scotland. Abandon the constitutional fights with the UK Government and work with the rest of our country.

"We need to focus on the big challenges we all face - not on the narrow political interests of a few.

"The Scotland we live in today is unsustainable - despite the efforts of hardworking staff, our essential services are on their knees, reeling from one winter crisis after another.

"None of us can afford for things to go on as they are, we need solutions to the big challenges that Scotland is facing, so we cannot have yet another Programme for Government in the Sturgeon mould.

"Tinkering around the edges for its own sake and focusing on divisive niche issues will not improve the lives of working families. Instead, we need to see real action."

Mr Yousaf is expected to lay out his first Programme for Government - the Scottish Government's annual presentation of policy - when Holyrood returns next week.

He has previously signalled the prospect of further income tax changes in a bid to raise more money to pay for anti-poverty measures.

Speaking in May, at his cross-party ‘anti-poverty summit’ in Edinburgh, the First Minister, said he would be looking closely at proposals around the introduction of a new tax band or wealth taxes ahead of the budget in December.

He specifically highlighted the “good” suggestions made by the Scottish Trade Unions Congress, which include a new tax band of 44 per cent between £75,000 and £125,140 of earnings.

The Scottish Government is also looking at new council tax bands under a major review of the levy in a move to support local authorities.

Under a public consultation, launched last month, homes ranked under the highest bands of E, F, G and H would see significant increases to their charges with the most expensive properties facing a 22% rise.

Mr Ross will say that raising taxes is a "short-term play" which "chokes off future growth and revenue".

"As Scotland's only party of the centre-right, we have a different solution that we will argue for," he will add.

"That is why the Scottish Conservatives are today publishing our plan to grasp the thistle and grow Scotland's economy - because economic growth should be put firmly at the centre of our national political agenda.

"With a growing economy, we can better fund our essential public services and deliver real improvements. With a growing economy, we can keep household bills low by reducing tax. And with a growing economy, we can create good, well-paid jobs and better opportunities for the next generation.

"The prize of a wealthier, more prosperous Scotland is there; we just need to do the long-term planning and hard work to seize it."

His speech comes amid a stark contrast between the Conservatives and the SNP over the future role of North Sea gas and oil to the economy.

Prime Minister Rishi Sunak earlier this month defended a planned expansion of oil and gas drilling in the North Sea, claiming it is "entirely consistent" with the UK government's goal to reach net zero by 2050.

Number 10 have said granting more than 100 new oil and gas licences off the coast of Scotland will "boost British energy independence" and "reduce reliance on hostile states".

But critics claimed the decision sent "a wrecking ball through the UK's climate commitments", with one Tory MP warning the prime minister would end up "on the wrong side of history" if it went ahead.

SNP Westminster leader Stephen Flynn said it was right to be "conscious of energy security" and keeping the large oil and gas workforce in Scotland employed, calling it a "silly position" to end all drilling.

However he did not give his full support to the new licences, saying Tory plans to "take every single drop" from the North Sea was "a little bit morally bankrupt".