John Swinney has been accused of “bleeding Scots dry” with high taxes.
Russell Findlay accused the First Minister of forcing taxpayers into funding Scotland’s “soaring” and “sky-high” benefits bill.
The Scottish Tory leader said people were “striving” in order to pay for the benefits of out-of-work Scots.
He said the welfare system was open to “fraud and abuse” as he pointed to predictions that 750,000 Scots could be receiving adult disability payment (ADP) by 2030.
The SNP’s high-tax, high-benefit policies are costing every household £500 per year.
If John Swinney wins a majority this May he’ll go even further.
Stop them by casting your peach party vote for the Scottish Conservatives on May 7. pic.twitter.com/Xl2UeGh59C
— Scottish Conservatives (@ScotTories) March 18, 2026
Mr Findlay also referenced a report from the Institute for Fiscal Studies which found that welfare and tax changes by the Scottish Government have resulted in the income of the average household being cut by £510 a year.
Speaking at First Minister’s Questions, the Scottish Tory leader said: “Hard-working Scots are being hammered by this SNP Government.
“A new report by the Institute for Fiscal Studies delivers a damning verdict on the SNP’s income-tax system.
“They say that Scots now pay £1.8 billion more because of SNP tax bands.
“A Scottish worker earning £50,000 is £1,500 worse off than a worker elsewhere in the UK.
“Now, John Swinney will reach for a script and say that lower earners are better off, but he won’t say that they are just £40 better off. That’s £40 a year, or 77p per week.
“The IFS say that this SNP Government, and I quote, ‘lacks a coherent strategy’ for the devolved tax system.
“John Swinney has been finance secretary, deputy first minister, First Minister, so who does he blame for bleeding Scottish workers dry?”
Mr Findlay said the SNP leader would not “admit that he’s forcing taxpayers to fund the SNP’s sky-high and soaring benefits bill”.
He said working Scots were “out there striving to pay for others not to work”.
The Scottish Tory leader said Mr Swinney was “out of step” with the public, who he said felt benefit spending was too high.
He warned against those taking advantage of the system, saying: “We cannot ignore credible and sustained warnings of fraud and abuse.”
The First Minister said he was “very proud” of his tax and spending decisions, saying most taxpayers in Scotland pay less than their counterparts in England.
He said a band two hospital porter in Scotland earning £25,694 would take home £913 more after tax compared to the same band in England. He said a qualified teacher earning £41,916 would take home £6,365 more than their equivalent in England.
“And that is before we start talking about free prescription charges, about under-22 bus travel, about tuition fees and the other elements of the social contract that are delivered in Scotland by this progressive SNP government,” he said.
He added: “When it comes to social security, it is really quite obvious to people in Scotland today that the only card that Mr Findlay is prepared to play is the card to attack the most vulnerable in our society.
“I want to make it clear that I lead a government that is committed to delivering growth in our economy and fairness to the people of our country.
“Enterprise and compassion – that is what people get from an SNP Government led by John Swinney.”
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