THE last FMQs before the election was not a comfortable one for the Tax Freezers Alliance, the party formerly known as the SNP.

After bagging 56 MPs on an anti-austerity ticket, and hinting at radical change with Holyrood’s new powers, it finally unveiled its big idea this week: do nothing in case the rich throw a huff.

If the TFA is re-elected, the 20p and 45p rates of income tax will stay put, while 40p thresholds will nudge up by at most CPI inflation, dull cousin of the racier RPI measure.

All told, it was about as radical as Michael McIntyre having a nice cup of tea. With a custard cream. Wearing a tank-top. In the missionary position.

Kezia Dugdale reminded Nicola Sturgeon she’d previously backed restoring the 50p top rate.

“Now she's changed her mind... even though we now have the power to make different choices from the Tories. Why does the First Minister no longer think the richest 1 per cent should pay their fair share?”

Ms Sturgeon replied in kind, quoting the Labour leader’s previous statement that a 50p rate might “raise zero because of the mechanics by which people can avoid paying tax”.

Only 17,000 people in Scotland coined in over £150k a year, she went on, somehow avoiding a mention of Alex Salmond, and Scottish Government analysis suggested many would move out if the 50p rate returned, reducing the funds for public services.

“It would not be radical, it would be reckless. It would not be daring, it would be daft,” she said.

It was an odd argument, as it implied taxes would also mirror the UK’s after independence.

Imagine the road signs: “Welcome to a free Scotland - higher latitude, same attitude.”

By now Ms Dugdale was clearly enjoying herself. “This is the FM who made her name as the anti-austerity champion, went down to England and said she would stand up to George Osborne’s tax cuts, but the minute she gets the powers back home, she chooses not to act.”

If the SNP hasn’t the guts for progressive change now, will it ever have them?

“I will leave Labour - given it remains in the battle for second place in the election - to indulge in political gestures,” gibbered Ms Sturgeon. “I will get on with doing the right thing…”

Ms Dugdale chortled sardonically. “And there we have it: a nationalist First Minister arguing that Scotland cannot go it alone on tax. That really takes the biscuit.”

The Nat benches were as grim and silent as an HMRC audit.

But Ms Sturgeon had an answer, if not a point, ready and waiting.

“It will be a long time before the people of Scotland forget the grotesque sight of Labour campaigning with the Tories,” she declared. “That is why Labour is paying a price.”

It was so random, you suspected she’d inserted it for a bet.

Afterwards, there was an emotional send off for Tricia Marwick, first woman to be Presiding Officer and the first person without a public school or university education to get the gig.

Holyrood’s nicotine nightingale will be sorely missed. No more the ethereal song of that voice.

The trademark “Wheesht!”, the lyrical “Enough” and the heart-rending “Aff ma bus now!”

As a piper played A Man’s a Man for A’ That and MSPs sniffed along, it was a genuinely touching moment. Ms Sturgeon and Ms Dugdale even shook hands and exchanged smiles.

Unity, for once, prevailed. But don’t worry. It can’t last.