Sturgeon says Cameron is breaching post indyref promise of more powers for Scotland with English-only manifesto

The Smith Commission, which enshrined the vow of more powers for Scotland made before the referendum, states: "MPs representing constituencies across the whole of the UK will continue to decide the UK's Budget, including income tax."

Speaking on a visit to a children's workshop in Glasgow, Ms Sturgeon said: "What he is announcing today is firstly a direct breach of the Smith Commission proposals.

"But I've made clear on a number of occasions that if there are matters that are genuinely English only, that have no impact in Scotland, I think there's a strong case for Scottish MPs not voting on them.

"The problem is there's a lot of issues characterised as English-only issues that are anything but - matters relating to the English health service for example. Decisions taken on that have a direct impact on Scotland's budget."

She added: "I would vote against anything that prevented Scottish MPs standing up for Scotland's interests."

Chancellor George Osborne marked the publication of the English manifesto by posing for photos in the English edition of The Sun with a flag of St George in a pub in shadow chancellor Ed Balls's Morley and Outwood constituency. He said he was "proud" to fly the red and white flag, which he said had been "recaptured" over recent years.

Former prime minister Gordon Brown last night accused the Tories of "whipping up anti-Scottish feeling" and becoming "the party of English nationalism".

Ms Sturgeon said: "I think people across Scotland will be listening to what the Prime Minister is saying now and contrasting that with what the Prime Minister said during the referendum campaign.

"Back then, it was 'Scotland's got a right to make its voice heard in the UK, Scotland should seek to lead the UK, not leave the UK', now it's, well, that only counts if we do what he wants us to do and vote how he wants us to vote.

"The fact of the matter is, Scotland's got a right to make its voice heard in whatever way Scotland chooses to do so.

"If Scotland chooses to make its voice heard by voting SNP, because it knows Scotland will stand up for Scotland and make our voice louder, then that's perfectly legitimate and David Cameron, frankly, should stop suggesting otherwise."

Ms Sturgeon also outlined how she plans to divide a minority Labour government by convincing its backbenchers to back her policies at Westminster, in an interview with The Herald.

"If we are in a minority Labour government situation, with a big team of SNP MPs, what we will be doing is trying to build alliances on an issue-by-issue basis," she said.

"That will be trying to win support from Labour backbenchers as well as from Greens, if there are Greens, and from Plaid Cymru MPs."

Ms Sturgeon said she was "not at this moment planning another referendum" and said she would not be pressured into proposing one in the 2016 Holyrood manifesto by members.

"They are a very pragmatic bunch, who understand the realities of politics," she said. "They also understand this democratic point: that Scotland will only be independent when a majority of people want Scotland to be independent.

"No matter how much we might want to rush that process, the Scottish people will not allow it to be rushed."

Last night, Ms Sturgeon said the SNP could prop up a minority Labour administration even if Ed Miliband's party ends up with 40 fewer MPs than the Conservatives.

"Even if the Tories are the largest party, if there is an anti-Tory majority, my offer to Labour is to work together to keep the Tories out," she told BBC2's Newsnight.

Asked in The Courier newspaper how difficult the decision to include a referendum pledge in her next manifesto would be, Ms Sturgeon said: "I think I will know in my gut whether it's the right thing or wrong thing to do and that will be down to not what the SNP wants, or what the SNP thinks is right, but what I think is right for Scotland and what I think the people of Scotland want."

Liberal Democrat leader Willie Rennie said: "Nicola Sturgeon's gut should remember that Nicola Sturgeon's mouth said there would not be another referendum for a lifetime.

"Instead of being all mysterious, Nicola Sturgeon should rule out another referendum now.

"This latest statement takes one-member one-vote to the extreme. If Nicola Sturgeon and Nicola Sturgeon alone knows when the nationalists will put forward a second referendum, then Nicola Sturgeon should tell us now when it will be.

"She used to say the independence referendum was a once-in-a-generation event. This puts beyond all doubt that the SNP have reneged on their promise to the people of Scotland."

Scottish Conservative leader Ruth Davidson said English-only income tax "completely fits in" with the Smith Commission.

"All MPs, including Scottish MPs, will vote on the Budget, and on the united areas of income tax such as the personal allowance, such as income tax on savings and dividends.

"We are saying, if the Scottish Parliament is deciding the rates and bands of the Scottish rate of income tax then there is an extra process within the Budget process, so that's an extra stage in the legislative process, wherein a majority of English MPs vote on setting the English bands and rate of income tax.

"I think Nicola has got a bit of cheek on the grounds that SNP MPs have recused themselves for voting on English-only matters for more than 15 years, they have had a self-denying ordinance and not voted on the exact same issues that we are talking about here.

"But now they are turning round and saying that, even though they haven't done it for years, they should vote on things that only affect England.

"I think this is political opportunism of the highest order."