DEPUTY First Minister John Swinney has not recently asked for more tax powers for Holyrood, according to the Treasury.

Mr Swinney, who is also acting finance secretary, has said the Scottish Parliament's financial powers are "largely fixed" as he has made the case for having more ability to raise revenue to help fund public services.

The SNP made the pledge to strengthen devolved tax powers in its 2021 election manifesto and Mr Swinney also underlined the case for more financial clout as he set out the draft Budget to MSPs on December 15.

However, despite the administration's position, a parliamentary written answer by Treasury minister John Glen says no "recent" requests have been made by the Scottish Government to enhance Holyrood's tax powers.

However, the Scottish Government said it had pressed UK ministers on "number of occasions to devolve further tax and borrowing powers to the Scottish Parliament, which have been ignored"

Mr Glen's response was to written questions by Alba MP and former Scottish Justice Secretary Kenny MacAskill who asked what recent requests from the Scottish Government the Chancellor of the Exchequer had received over the devolution of powers to allow savings and dividend income to be subject to Scottish income tax rates and for the devolution of capital gains tax

Mr Glen's written answer published earlier this month stated: "The Treasury has not received any recent requests from the Scottish Government in relation to further tax devolution. The UK Government remains committed to the tax devolution agreed by the multi-party Smith Commission."

Mr MacAskill told the Herald on Sunday: "“That the Scottish Government have made no attempt even to request that crucial tax powers be devolved to the Scottish Parliament beggars belief. The question for the Finance Secretary is why not? "

Setting out his draft Budget on December 15, Mr Swinney told MSPs that in the absence of borrowing powers once a financial year commences the Scottish Government operates "a largely fixed total budget".

During the debate SNP MSP Paul McLennan pointed to comments made by the director of the Fraser of Allander Institute, Mairi Spowage, who had said that the inflexibility of the Scottish Government’s budget meant that a “strong case” could be made for enhancing fiscal powers, and asked Mr Swinney if he agreed.

Mr Swinney responded: "I have been very open with the parliament about the enormous constraints with which we are wrestling in this financial year, which is the first financial year in the history of the parliament in which inflation has been a particularly significant factor."

A Scottish Government spokesman said: “Scottish Ministers’ position is that all tax powers should sit with the Scottish Parliament as part of an independent Scotland, so that decisions that affect Scottish taxpayers are made here in Scotland.

“Ministers are in regular contact with the UK Government on tax matters and wider issues related to Scottish Government funding and have pressed them on a number of occasions to devolve further tax and borrowing powers to the Scottish Parliament, which have been ignored.

“The Scottish Government nonetheless remains committed to working together ahead of the review of the fiscal framework, which is an opportunity to consider the future of Scotland’s funding arrangements in the interest of fairness, accountability and governance. Ministers have been clear that this should include looking at the case for the devolution of further tax powers.”