The 'sleekit' tax rises hurting people in Scotland as new Tories leader condemns 'student politics'

During a speech in Edinburgh on Monday, the Scottish Conservative leader will call for "fairness and justice for Scotland's taxpayers", saying workers are tired that "taxes keep rising while services keep getting worse".

Mr Findlay, who succeeded Douglas Ross last month, will call for lower taxes in Scotland and a smaller state that runs more efficiently.

He will accuse parties in Holyrood of "gimmicks" and focusing on "inputs, not solutions".

Mr Findlay will say: "The trust between the public and politicians has broken down because people pay more in tax every year for services that only get worse.

"People only ever hear Holyrood talk of how much more they should pay – never how much less they could pay if government was more efficient.

"People bust a gut to make a better life for their families, only to be told by politicians earning more than twice the average wage they need to cough up even more.

"It leaves folk even worse off, and it fuels the disconnect between people and politicians."

He will insist that funding for public services is "crucial", but is "only part of the solution".

Mr Findlay will add: "Public services must become more effective by being more efficient.

"I don't want to cut public services, I want to cut the cost of delivering services.

"It's time to end the student politics of gimmicks and cheap headlines that come with costly price tags.

"Holyrood has not lived up to its potential. It has become an echo chamber for posturing and preening student politics.

"At the root of the problem is the attitude that levying further charges on tortured taxpayers is somehow an act of virtue. This needs to change.

"Continually squeezing more cash out of people is not righteous or progressive."

Mr Findlay will also attack the Chancellor in his speech, accusing her of imposing "sleekit" tax rises on workers.

It comes amid reports that Rachel Reeves could freeze tax thresholds, meaning more people will be brought into higher bands as wages increase.

First Minister John Swinney has also refused to rule out similar measures in Scotland .

Mr Findlay will say that the Conservatives will make the case for tax cuts and a smaller government that provides better public services.

"It's a markedly different approach to the left-wing consensus in the Scottish Parliament that favours a bigger state, expanding both its size and reach into our lives," he is set to say.

"If we focus instead on providing value for money at all times, eliminating wasteful spending, and reducing the burden of tax on workers and businesses, then I do believe that trust can be rebuilt.

"The Scottish Conservative and Unionist party I lead is up for that challenge."

The Scottish Government has been asked for comment.