MURDO Fraser would give millionaires a tax cut of £35,000 while leaving rates for part-time workers untouched, according to one of his campaign promises.
He has pledged to slash income tax rates below those south of the Border if elected, with the Daily Record calculating that it would drop the top tax band to a maximum of 44p per pound earned over £125,140, versus its current 48p.
Meanwhile, part-time workers making under £12,570 pay no income tax, meaning they would see no benefit from Fraser's plans.
Fraser told the title that he wanted to deliver "a tax cut to all Scottish workers" so all rates were lower than those in the rest of the UK.
Scottish Greens MSP Ross Greer said that the plans amounted to bringing "Liz Truss economics" to Holyrood.
He told the title: "Not content with the economic devastation the Tories have inflicted from Westminster, Murdo Fraser wants to bring Liz Truss economics to Holyrood.
"Scotland has the most progressive income tax system in the UK as a result of years of careful work by the Scottish Greens.
"Our public services are better off to the tune of £1.5 billion every year because we expect those on higher incomes to pay a bit more."
Greer said that Fraser's proposals would cut Scottish Government coffers substantially, and put the NHS at risk.
SNP MSP Kevin Stewart said: “The Tories have shown time and again that they can’t be trusted with our economy or public finances, and this suggestion from a would-be Scottish Tory Leader proves that again.
“Unfunded tax cuts for the wealthy – that’s always their priority. The SNP Scottish Government have a fair and progressive approach to taxation, and this allows us to support the most vulnerable households and our public services.
“While the Scottish Tories have their charade of a leadership contest, the SNP are focused on delivering for the people of Scotland.”
The list MSP for Mid Scotland and Fife is facing off against Russell Findlay and Meghan Gallacher to lead the Scottish Tories.
On Sunday, it was reported that a "cabal" of Tory MSPs were holding meetings to prevent Findlay from winning the contest.
