Sir Keir Starmer has accused the SNP of not being honest with the public about the “financial mess” in Scotland.
The Prime Minister said John Swinney’s party rather than the new Labour government were to blame for the state of the nation's finances.
The SNP hit back at Sir Keir, saying he had "refused to be honest with voters that their spending plans would lead to billions of pounds of cuts to public services".
The comments from the Prime Minister came as he answered questions from Scottish journalists in Downing Street on Monday night, ahead of yesterday's crunch vote on cutting the winter fuel allowance.
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The Prime Minister also gave more detail on his plan to establish a new “council of nations and regions".
He said it would be a "proper council where Scotland is properly represented by the First Minister".
It would be "in a formal setting with me and the other First Ministers, meeting on a regular basis, where we can look at challenges and opportunities together".
He said he had spoken about this to John Swinney when the two met the weekend after the general election.
“Yes there are political differences between the two governments but I want to work to deliver for Scotland with anybody who will work with me in that endeavour.”
The Herald asked the Prime Minister if there would still be £150 million of consequentials for the Scottish Government from ending VAT exemption for private schools, as promised by the party during the election campaign.
Last month, Scottish Education Minister Jenny Gilruth told SNP conference she had not yet had that confirmation, causing her some uncertainty.
The Prime Minister said this would be set out by Chancellor Rachel Reeves in next month’s budget.
“Obviously we will follow through on the wider commitments for Scotland as you would expect,” he added.
“This is linked in some ways to the winter fuel thing. We are being honest about the inheritance that we have got, we are not walking past the mess that the Tories have left for us.
“We are taking the tough decisions and taking responsibility for those decisions.
“I think it is time the SNP were honest about the mess that they actually made for themselves. They have been in power for 17 years, they are desperately flailing around trying to blame a government of eight weeks for the mistakes they have made.
“You saw this from the Scottish Fiscal Commission about the responsibility the SNP have for their own finances.
“So just as we are being honest about our inheritance and honest about the difficult decisions we have had to make, it is time the SNP were honest about the financial mess which is off their own making from the last 17 years.”
The Scottish Fiscal Commission report referenced by the Prime Minister said SNP ministers were largely responsible for the state of the public finances, and the need to make savings.
The watchdog said ministers in Edinburgh had agreed to significant public sector pay deals without proper planning.
The Prime Minister comfortably won the vote on the cut to winter fuel payments, though 53 of his backbenchers abstained.
The UK Government says changing the benefit from being paid to all to only being paid to those on pension credit - saving around £1.4 billion - was necessary "to balance the books and address the £22bn black hole".
Sir Keir said the purpose of the change, along with a raft of other savings, was to “ensure that we deliver on the hope".
“What I don’t want is the false hope, pretending things will be better but not doing the hard yards.
“The hope here is a very real hope which is you actually build the secure foundations then you get a better house, you get something built to last. That’s what I want to do for the whole of the United Kingdom.
“I accept these are the hard yards, the difficult decisions, but actually the hope is huge.”
Finance Secretary Shona Robison hit back at the Prime Minister. She said: “The SNP Government has delivered a balanced budget in every year that we have been in office, and we will continue to do so.
“I am proud to serve in a government which is investing to lift children in Scotland out of poverty, and is ensuring our police, our nurses and our teachers are the best-paid in the UK.
“Westminster austerity is unsustainable and is having a huge impact on public services and living standards – once upon a time Labour agreed with the SNP on this fact.
“For months, Labour refused to be honest with voters that their spending plans would lead to billions of pounds of cuts to public services – despite repeated warnings from the SNP.
“Now, following the Chancellor’s announcement of £22bn of cuts, Scotland faces the most challenging financial situation in the history of the reconvened Scottish Parliament.”
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