The Scottish Conservatives have revealed their red lines in the budget negotiations with the Scottish Government.
Previously, the Tories had made entreaties to the government in a bid to win concessions in the draft budget.
However, having completed preliminary conversations, the party has now indicated areas they are not willing to concede during the negotiations – which finance spokesman Donald Cameron describes as not “unreasonable or unaffordable”.
In total, the Tories say the Scottish Government would only need to find £123.4 million to satisfy their demands.
During her presentation of the draft budget on February 6, Finance Secretary Kate Forbes said all of the finances available to the Scottish Government has been allocated in the draft – meaning shifts in spending will need to come from another area.
The Tories have said they would need the Scottish Government to pledge not to raise taxes – creating further divergence between the two governments – and to lower income tax rates if the UK Government does so in its March 11 budget.
The party, currently the second largest in Holyrood, has also demanded £95 million more for local authorities, £13 million for Police Scotland and £15.4 million for residential drug rehab beds.
The Scottish Government, which does not have a majority in the Scottish Parliament so needs the help of another party to pass its budget, has worked with the Scottish Greens in recent years.
Time is also short for the budget to be passed, with the first stage due to take place this week at Holyrood and the final vote to be held on March 5.
Mr Cameron said: “These are our red lines which the SNP must not cross if it wants us to continue discussions around this year’s budget process.
“We don’t think these are unreasonable or unaffordable demands – with the right choices they could be funded now.
“Indeed, it’s what many of the organisations involved say they need simply to keep going.
“We are willing to continue talks and would urge the SNP government to look again at our proposals.
“The people of Scotland do not want to see the government going into business with an increasingly extreme and damaging Green party.”