The tartan tax gives the right of the Scottish parliament to raise or lower income taxes on salaried income by up to 3%.

However, income generated from sales of stock for instance is excluded, meaning those with higher incomes will not be as badly hit should the tax be used

An unidentified SNP spokesperson supposedly said:"The tartan tax is a regressive tax. It's restricted to earned income and doesn't cover unearned income. That means fat cats would be unaffected and in that respect it's an unfair tax. That's a big consideration for a party that is committed to fair tax. "

Its VERY likely the tax varying power will have to be used because of changes in EU rebates affecting the "UK" that London is fighting a losing battle to retain.The Scots will continue to subsidise Londons coffers