The SNP says it will not implement proposals by the Chancellor of the Exchequer Gordon Brown to cut the basic tax rate to 22p, if it wins the election on 6 May.

The BBC's John Pienaar: "The tax pledge has redefined the terms of the campaign"

Instead, it will keep the basic rate of income tax at 23p - which would generate �230m per annum to spend on Scottish health, housing and education.

The move has changed the direction of the election debate on the eve of a campaign visit to Scotland by the chancellor, say analysts.

The SNP says a penny income tax generates �230m

Campaigners had previously concentrated on debate over the future of the union.

Now the debate is centring around whether anybody is prepared to vote for higher taxes for greater public services.