Humza Yousaf has ramped up pressure on the UK energy security minister ahead of a vote on extending the windfall tax on North Sea oil and gas producers.

The First Minister claimed Andrew Bowie, who is an Aberdeenshire MP, was about to sell out the North East in order to “keep his ministerial car and ministerial salary”.

He said the SNP would be “reminding every single person” in the area about the “betrayal”.

The party is already circulating a cartoonish picture of Mr Bowie’s head attached to a skeleton, saying this is how he might look like with a spine.

Chancellor Jeremy Hunt announced in Wednesday’s spring budget that the 75% tax on energy profits would be extended from 2028 to 2029 to help pay for pre-election tax cuts.

The move angered the industry and humiliated Scottish Tory leader Douglas Ross, who had opposed any extension and pleaded with Mr Hunt to leave the levy untouched.

After the Chancellor ignored him in favour of cutting national insurance by 2p, Mr Ross said he would vote against the Commons legislation to extend the windfall levy. 

That put huge pressure on Mr Bowie and other Scottish Tory MPs to follow suit.

The Herald:

Despite saying the extension is “deeply disappointing”, Mr Bowie has so far shown no sign of planning to vote against it, something which would force him to resign as a minister. 

He wrote on Twitter/X that he had spoken to Mr Hunt about the issue, but added: “The fact is only the Conservatives support our Oil and Gas sector. That's why, for example, we are alone in retaining the capital gains allowances. So now we need to get on and deliver.”

Read more: Alba apply to put fate of Grangemouth oil refinery on the ballot

Mr Bowie won West Aberdeenshire and Kincardine with a majority of just 843 in 2019 and is standing this year in the redrawn Aberdeenshire West and Kincardine seat.

Mr Ross is standing down from his Moray seat at the election, but the Tories hope to hold in the successor seat of Moray West, Nairn and Strathspey.

David Duguid, currently the Tory MP for Banff & Buchan, is standing for re-election in the new Aberdeen North and Moray East.

The Tories have ministers in the Scottish Borders - Scottish Secretary Alister Jack and his junior minister John Lamont - but neither is expected to defy the Government line. 

Rishi Sunak has said he retains confidence in Mr Bowie, while Mr Jack has predicted Mr Bowie will back the Government, telling the PA news agency on Thursday: “If you are a Government minister, you vote with the Government.”

Speaking on Friday, Mr Yousaf said: “All of the Scottish Conservatives, Andrew Bowie included, have clearly sold out the north east.

“Andrew Bowie doing it so he can keep his ministerial car and ministerial salary. He will need to explain that to the electorate come the general election.

“He can bet everything that we will certainly be reminding every single person in the north east about what is frankly a betrayal of the north east from the UK Government.

“We don’t oppose windfall tax. We actually support a windfall tax, one of the first parties to be calling for a windfall tax.

“But we don’t agree with raiding the north east for a tax cut of £1,500, or Labour’s position of raiding the north east so they can spend money on new nuclear power plants in England – simply not acceptable.”

The SNP is in favour of maintaining the windfall tax at 75% for now, but says it opposes Mr Hunt’s specific plan as it is based on an unreliable projection for 2028/29 and done for the wrong reason - to cut national insurance as a pre-election giveaway.

Mr Yousaf also said Mr Ross had been “utterly humiliated” by Mr Hunt’s decision. 

He said: “Because of the Chancellor’s announcement, Douglas Ross will get a £1,500 tax cut and all for raiding the north east. Whether his position is tenable or not, frankly I hope he stays in position because it’s helpful to the nationalist cause.”

Tory MSP Douglas Lumsden, his party's spokesman on zero, energy and transport, said: “While we’ve made it clear we’re deeply disappointed by the Chancellor’s decision, Humza Yousaf’s attempts to masquerade as a friend of the North East are fooling absolutely no one.

“It is a matter of months since he boasted in New York about Scotland no longer being the oil and gas capital of the world, and he refuses to back plans for any new developments

“That recklessness – coupled by cosying up to the Greens in government – is what threatens the 100,000 jobs in the sector.

“Perhaps if Humza Yousaf’s own MSPs stood up to his failing leadership over such issues like dualling the A96, then the North East would be a better position than it is on his party’s watch.”