The party aims to raise �80m via its tax plans

The tax plan will feature in the party's manifesto for the UK general election.

The SNP says voters are entitled to know where the party stands - and what it would do if Scotland won independence.

Party leader John Swinney said the Nationalists would increase the upper tax rate by 5p for those earning �100,000 or more.

He said the increase would raise an extra �80m for the Treasury and provide the �65m needed to cut the cost of petrol and diesel by 10p a gallon - or just under 3p a litre.

He also pledged to plough any further revenue raised through the tax changes into further cuts to bring Scotland's fuel prices into line with the rest of Europe.

Andrew Wilson: "Review of taxation"

The party says the fuel duty cut matches the income tax rise - which means there should be no fear of driving wealth creators away from Scotland.

In the longer term, the party plans a fundamental review of tax - and insists it would not increase the tax burden or tax rates without a clear manifesto pledge in advance.

Finance spokesman Andrew Wilson said the 45p tax band was part of a package of measures.

"We are going to rebalance taxes. We won't take more out of people's pockets than they are paying at present," he said.

"But we are asking top earners, the top 10,000 people, to pay a bit more in income tax so that for everyone in Scotland we can get fuel prices down by 10p."

'Extra costs'

However, Labour said the 45p band was just the thin end of the wedge - and that more tax hikes would follow.

Scotland Office Minister George Foulkes said: "The Nationalists have finally acknowledged their huge uncosted spending commitments and the extra costs of divorcing Scotland from the United Kingdom needs higher tax.

"This is the first of many the Nationalists will have to impose on the hard working families of Scotland."

Scottish Liberal Democrats president Malcolm Bruce said the SNP was "irrelevant" at Westminster.

Malcolm Bruce said the SNP was "irrelevant"

"The SNP policy on tax shows them up as a party that would rather help oil and petrol companies than pensioners and the health service," said the MP.

And he asked: "I wonder if Sean Connery, who will not pay this new rate of tax, will continue to support a party that has a policy he does not agree with."

Scottish Conservative Party chairman Raymond Robertson said: "The SNP have confirmed themselves as the true socialist party in Scotland.

"While every other country is looking to cut taxes in the face of an economic downturn, the SNP are looking to increase them.

"The SNP tax plan will not cause any of the political parties any sleepless nights."