The SNP has called for the UK Government to devolve working tax credits and child tax credits in full as Scottish Labour challenged the Scottish Government to back plans to protect Scots from controversial cuts.

SNP MPs have lodged amendments to the Scotland Bill that they say would enable the Scottish Parliament to set its own tax credit system including eligibility, thresholds and tapers.

It comes as Iain Duncan Smith told the SNP MP for Paisley and Renfrewshire South Mhairi Black  that the Scottish Government already has enough autonomy to raise the money to protect Scots from the worst of any Westminster welfare cuts.

Scottish Labour leader Kezia Dugdale challenged the SNP to back her party's plans for protecting Scots from the UK Government's controversial tax credit cuts ahead of a debate at Holyrood.

MSPs will vote on a Labour motion that calls on the Scottish Government to use the new tax and welfare powers coming to the Scottish Parliament to restore tax credits to families north of the border.

Announcing the pledge at Scottish Labour's conference in Perth at the weekend, Ms Dugdale said it would be funded by not progressing with SNP plans to cut Air Passenger Duty by 50% before abolishing it altogether.

A future Scottish Labour government would also not increase the threshold at which people start to pay income tax at 40%.

The Scottish Government said it will bring forward plans to support those on low incomes following the UK Government spending review, and said "the first priority must be to stop cuts to tax credits completely".

 

"We know the powers to restore tax credits are coming and we know the money is there to fund them if people are willing to make difficult choices.

"Scottish Labour has been very clear about the choices we would make.

"The SNP say they are against the cuts and after weeks of dragging her heels Ruth Davidson agrees. It's now time for both to say what they would do differently."