NICOLA Sturgeon has hinted the SNP will go into the general election campaigning for a 50p top rate of income tax, despite refusing to introduce it at Holyrood.

The SNP was criticised for not restoring the rate from 45p to 50p for those earning over £150,000 using new Holyrood powers, arguing it could lead to high-earners leaving Scotland.

Other parties said the extra income could be used to support vital public services.

It later emerged the Scottish Government evidence used to justify holding the rate at 45p was produced in under a new week, and contained no new Scotland-specific analysis.

On the campaign trail in Edinburgh, the First Minister was asked directly if the policy might be included again in the party’s forthcoming Westminster manifesto.

She said: “I’ve argued that case across the UK. The reason we didn’t do it at the Scottish election last year was the concern about potential tax avoidance if you had different positions, and we don’t control in Scotland the rules over tax avoidance.

“Those concerns don’t arise on a UK basis and that’s why previously I have supported the 50p top tax rate. Obviously we will set out our position on these tax issues in our manifesto over the next couple of weeks, but that’s been the position that I’ve argued.”

Asked if the same logic applied to the current manifesto, she said: “That’s a position I’ve argued, and that’s a position I would continue to argue.”

Asked if that was a “big hint”, she said: “You can take it as a big hint if you wish.”

Scottish Labour leader Kezia Dugdale said Ms Sturgeon’s “posturing” would not fool voters

She said: “When it comes to taxing the richest, Nicola Sturgeon has U-turned so many times that she must be sick with dizziness.

“After backing a 50p top rate of income tax in 2015, the SNP has since opposed the policy time and again in Holyrood. Nicola Sturgeon has simply refused to use the powers of the Scottish Parliament to ask the richest to pay their fair share.

“This pre-election posturing will fool absolutely no one. Nicola Sturgeon has cut over £1.5 billion from local services during her time in government, and she has refused to use the tax powers of Holyrood to stop those cuts every step of the way.

“Nicola Sturgeon pretends to support a 50p top rate of tax when it isn’t her responsibility to deliver it and the drops that support when she does.

“After this latest U-turn, why should Scots trust a word Nicola Sturgeon has to say on her plans for a divisive second independence referendum?”