By Jon Craig, Chief Political Correspondent
Labour has reacted with fury to a proposal in the Tory manifesto for "English taxes", on which Scottish MPs would be barred from voting after more Scottish devolution.
Scottish Labour leader Jim Murphy says the move "stinks" and is "a brutal betrayal of Scotland" which would reduce Scottish MPs at Westminster to "second-class MPs".
The "English taxes" proposal is included in the Conservative manifesto as part of Tory plans for "English votes for English laws" following last year's Scottish referendum.
In their manifesto, the Conservatives propose to: "Extend the principle of English consent to financial matters such as how spending is distributed within England and to taxation - including an English rate of income tax - when the equivalent decisions have been devolved to Scotland."
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Mr Murphy, speaking to journalists at Scottish Labour's Glasgow HQ, said the proposal "shatters" the consensus achieved in the drawing up of the Smith Commission's proposals for further devolution for Scotland following the referendum.
"It's about blocking Scottish MPs from Budget decisions and introducing an English rate of income tax," said Mr Murphy.
"With a single sentence in their manifesto, the Tories have shown how little they trust Scotland. This whole thing stinks.
"It's a desperate and cynical attempt to win UKIP votes at the expense of a UK tax system. It's short term, it's divisive, it's unnecessary and it will not work.
"Scottish MPs will be second-class MPs in the House of Commons.
"It's a clumsy attempt to break up the UK income tax system, which was introduced two centuries ago to pay for the Napoleonic wars."
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But Conservative sources have dismissed Mr Murphy's claims, with one telling Sky News: "It's no further than William Hague has announced, which is to say if income tax powers are devolved to Scotland then they are also separate for rest of UK."
Tory sources insist the manifesto goes no further than the recommendations of the Smith Commission and the use of the term "English rate" is shorthand for taxes in England, Wales and Northern Ireland.
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