Borders politicians have reacted to the SNP's latest budget which was published on Wednesday afternoon.
The SNP budget maintained higher tax rates in Scotland than the rest of the UK.
The Scottish Conservatives had put forward proposals to reduce income tax, business rates and LBTT, which was formerly known as stamp duty.
The Scottish Conservative tax plan would have seen income tax reduced by £222 for the average earner, as the 19p rate would apply up to £43,662.
It would have meant that everyone earning less than £45,000 – which includes approximately 85 per cent of Scottish taxpayers – would have paid less tax than if they lived in the rest of the UK.
The party also proposed 100 per cent rates relief for pubs and restaurants next year, meaning they would pay no business rates at all, alongside 40 per cent rates relief for Scottish retail, hospitality and leisure businesses.
The proposals would also have seen LBTT reduced to zero per cent on all residential properties up to £250,000 which would save the average house buyer approximately £800.
Borders MSP Rachael Hamilton said: "This budget is a let down for the Borders.
"The SNP are still forcing Scots to pay the highest taxes in the UK and they refuse to bring them down to give workers and businesses a break.
"John Swinney seems to have given up on trying to improve roads and railways. There was not a single mention of the A1, A7, A68 or the Borders Railway in the budget.
"The public just want some common sense for a change, but it's clearly not that common in the SNP."
Borders MP John Lamont said: "The SNP have failed Scotland for 17 years and that looks set to continue with another budget that does very little for the Borders.
"Yet again the SNP have demonstrated that they are more interested in the Central Belt rather than small town Scotland or rural communities.
"This budget is more of the same and it shows the Nationalists are out of ideas to improve our public services and grow our economy.
"Only the Scottish Conservatives are putting forward a positive vision to improve the lives of aspirational workers and encourage the growth of innovative businesses."
