Most of the SNP’s Holyrood manifesto could be watered down or dropped to save money while taxes are hiked for the wealthy, Humza Yousaf has revealed.

The First Minister said there would be “difficult decisions” on pledges not yet delivered on the ground as government spending was increasingly targeted at those most in need. 

He said the review of future policy commitments would help steer resources towards his “defining mission” of reducing child poverty.

He said his government was now examining whether a new wealth tax, as well as higher income tax, could feature in the Scottish budget for 2024/25.

He said those earning six-figure salaries should be considered wealthy.

One early casualty of the shift is the SNP vow to expand universal free school meal provision to P6 and P7 pupils, with a pilot for secondary pupils.

Any expansion may now be targeted on low income households, even though the move to a universal policy was intended to stop pupils feeling stigmatised by means-tested meals.

“I’ve got a 14 year old now. Should people be paying for her free school meals when I earn a First Minster’s salary? I don’t think that’s the right way to use that money. 

“I think the better way to use the money is to target it to those that need it absolutely the most,” he said in an interview with the Daily Record published this morning.

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Mr Yousaf later attended an anti-poverty summit in Edinburgh which he said included some “uncomfortable” moments about the SNP's record.

Around 1million Scots live in poverty, a quarter of them children.

The Government target is for just 10 per cent of children to be in relative poverty by 2031.

Mr Yousaf said that target still stood, but he wanted to step up efforts to “substantially shift the dial” on reducing child poverty.

Speaking afterwards he said:  “Everything I heard confirmed that poverty and the cost of living crisis is the biggest challenge facing this country - one that has been exacerbated by some of the UK Government’s actions and inactions.

“We have already acted to tackle the pressure on those most in need - for example, our game-changing £25 per week per child Scottish Child Payment, Carer’s Allowance Supplement, and Winter Heating Payment.

“But we must do more. We must be bold in considering future tax decisions. 

“Tough choices will need to be made about existing budgets, and we need to consider whether targeting help is the way forward when money is so tight.

“It’s not enough to wish poverty away. 

“We have to be hard-headed and realistic about what can be done - and then we have to focus on making it happen. 

"That means the debate must now be about tax, targeting and tough choices. We are listening and will not shy away from the decisions needed to reduce poverty.” 

He later said free university tuition and free universal access to healthcare would remain untouched, as he considered them to be rights.

However he had asked his ministers to consider if future policies, yet to be delivered, made the best use of resources, or may need to be changed.

Less than two years into a five-year parliament, that means most of the SNP's manifesto is now liable to revision, including the colossally complex and expensive plan for a new National Care Service.

Priced at up to £1.2billion before inflation ran rampant last year, the  plan has been widely criticised and parliamentary votes repeatedly delayed.

Mr Yousaf said the cost of living crisis, double-digit inflation and Liz Truss crashing the economy hadn't been foreseen when the SNP set out its Holyrood manifesto in 2021.

He said: “The National Care Service for me is a really important policy.

"But, as I've said, I’ve asked every cabinet secretary to look at our policies for the future, and are we making the right decisions in relation to those that need the support the most?

“We need to make sure that we are looking at taxation, making tough decisions where they’re necessary, and we’re looking at targeting our spending, as we have done for example with the Scottish Child Payment and other benefits.”

Asked about what parts of the SNP manifesto still stood, he said: “We all stood on that manifesto in 2021. Circumstances, I think it’s fair to say, given the UK Government’s mismanagement of the economy have changed.

“And therefore anything that’s already being delivered - we’re not talking about rolling back on anything that’s already being delivered - but everything we are going to do in the future, I think it’s right, I think it’s proper we look at whether that is being spent in the right way to target poverty. It’s policy that is yet to be delivered [that is being reviewed].”

The Scottish Trades Union Congress warned of “massive resistance to any reversal on the SNP free school meals pledge and called for an acceleration, not a roll-back of the scheme. 

STUC General Secretary Roz Foyer, who was at the summit, said: “We were enthusiastic participants in the summit today. 

“Our key message is that better and fairer wages tied to redistributive taxation must lie at the heart of strategies to tackling poverty and inequality. 

“Current levels of in-work poverty are totally unacceptable and place further pressure on our under-funded benefits system. We need to see real action coming out of this summit. 

“Suggestions this morning that the Scottish Government might consider breaking pledges to extend free school meals is not what we are looking to hear. Investing in the health of all of our young people and removing stigma is a key priority and any roll-back will be fiercely resisted.”

Scottish Tory leader Douglas Ross, Labour leader Anas Sarwar, Liberal Democrat leader Alex Cole-Hamilton and joint Green leader Patrick Harvie also attended the hour-long summit.

Mr Ross said: “This was a very worthwhile event but its ultimate success will be determined by the First Minister’s response to what he heard, and the actions that his government now take to combat poverty.

“Humza Yousaf was right to accept criticism of the SNP’s record in government, and say it made him feel uncomfortable, because on so many issues their record is woeful.   

“It was important to hear from organisations, experts and charities, as well as individuals with personal experience of poverty – and to discuss issues including employability, housing and connectivity.

“While it’s vital that all layers of government – UK, Scottish and local – and the third sector work together on ways to lift Scots out of poverty, the ball is firmly in Humza Yousaf’s court to use the many levers at his disposal to improve lives.”

EIS general secretary Andrea Bradley added: “Reneging on a commitment to free school meals would be a massive and profoundly damaging mistake which would betray young people living in poverty across Scotland, and would be a particularly hard blow to families with school-aged children as they continue the hard struggle with the cost-of-living crisis.”

Labour MSP Monica Lennon said Education Secretary Jenny Gilruth had given a “welcome commitment on the further rollout of universal free school meals” to Holyrood just last week.

Ms Lennon tweeted: “Poverty doesn’t end at the primary school gates; Humza needs to hold his nerve and continue the rollout.”