The Institute of Public Policy Research Scotland has been looking at the parties’ tax plans ahead of the Scottish parliament elections.

The SNP has had a go at us for raising the basic rate of tax for workers, making out like they are protecting the low paid. In fact, IPPR says that our plans are progressive and will deliver what we say they will.

 Willie Rennie has welcomed this conclusion.

The IPPR shows that the Lib Dems’ penny (why do we not call it Rennie’s penny?) for education will raise £475 million a year, with almost half of that revenue coming from the richest 12%.

The IPPR research also shows that the Conservatives’ plans help the richest, giving those on highest incomes an extra £390 a year.

Willie said:

This report shows that our Liberal Democrat plan to transform education is solidly funded by our penny on income tax.

It also shows that our plan is progressive. The highest paid people pay the most. That is the fair way.

The timid plans of the SNP and the gamble on funding from Labour and the Greens show that only the Liberal Democrats are putting forward education plans that have certainty on funding.

Finally, the report confirms what everyone knows, the only people who gain from the Conservative plans are the highest paid. The Conservatives have the most regressive tax plans.

Our penny for education will raise £475 million a year to have a transformational effect on our education system. With that we will expand early education and childcare, create a pupil premium to help disadvantaged children across Scotland and restore our colleges.

This research is helpful because it vindicates what Willie has been saying all along and negates the SNP’s criticism.

* Caron Lindsay is Editor of Liberal Democrat Voice and blogs at Caron's Musings