SCOTTISH Labour has slammed the SNP for hiking taxes on workers while arguing “oil and gas giants should pay less.”

The attack came ahead of Scotland’s new income tax rates, including the introduction of a new 45 per cent “advanced” rate for those paid between £75,001 and £125,140, coming into force on Saturday.

There are now six tax bands — ranging through starter, basic, intermediate, advanced, and top — with the only top rate for those paid over £125,140 seeing any rise as it moves from 47 to 48 per cent.

However, the decision to freeze thresholds in all but the bottom two bands will mean that 51 per cent of those paying income tax — all earning more than £28,850 — will pay more than colleagues in England; differences the Scottish Fiscal Commission say amount to an extra £11 and £111 a year for those paid £30,000 and £40,000 respectively.

Scottish labour leader Anas Sarwar contrasted the SNP’s income tax policy to its opposition to any extension of windfall taxes on corporations raking in billions from North Sea oil and gas.

He said: “Humza Yousaf is detached from reality if he thinks that 1.5 million Scots should pay more tax and oil and gas giants should pay less.

“Scotland is being failed by an SNP government that is attempting to use income tax as a sticking plaster to cover for their woeful failure to grow our economy or manage public finances.

“Just like the Tories, the SNP is not on the side of working people.

“Under both the SNP and the Tories, Scots are paying more and getting less — while taxes keep rising, so too do NHS waiting lists.”

The Scottish government has been contacted for comment.