What discussions he has had with the Chancellor of the exchequer on the potential impact of her policies on the cost of living in Scotland.

What discussions he has had with the Chancellor of the exchequer on the potential impact of her policies on the cost of living in Scotland.

The measures announced by the Chancellor at the Budget will help families right across Scotland. Scrapping the two-child limit will benefit 95,000 Scottish children. We are putting more money into the pockets of 220,000 people in Scotland through increases to the national minimum and living wage, and the triple lock pension increase will benefit around 1 million Scottish pensioners. We are also cutting energy Bills by up to £300 for those most in need.

While the Labour Westminster Government have been killing jobs, hiking energy Bills and exacerbating the cost of living crisis, yesterday the SNP Scottish Government’s budget cut child poverty, boosted funding for the NHS and slashed income tax for hard-working families. A clear Majority of workers in Scotland will pay less tax than those in the rest of the UK. Does the Secretary of State support the action in the SNP’s budget, or would he prefer that the lowest earners in Scotland paid more tax, as they do under Labour?

What is the reality? The governing philosophy of the Scottish National party is 19th-century nationalism. What is the reality of what we saw yesterday? The 19th budget from John Swinney. The idea that after 18 goes, the SNP will get it right at the 19th is frankly risible. We have the same record of failure with the SNP. If people want a new direction, they will have the chance to vote for it in May.

England-only projects such as Northern Powerhouse Rail give the Scottish Government the Barnett consequentials that they rightly choose to use on cost of living support such as the Scottish child payment, but Wales is denied any such extra funding. The Secretary of State’s Government have committed to learning lessons from HS2. Why can Wales not have the same means? I assure him that would allow a Plaid Cymru Welsh Government to spend in order to alleviate child poverty.

I think 19th-century nationalism is a bad prescription for Scotland, and it is also a bad prescription for Wales. We are proud of the fact that we are increasing public investment not just in rail, as we have heard today from the Transport Secretary, but more broadly across public services in every part of these islands.

I call the Chair of the Scottish Affairs Committee.

The Secretary of State is aware that the Scottish Affairs Committee recently conducted an inquiry into the Thistle safer drug consumption room in Glasgow. I hope that this innovative facility will help to cut drug death numbers in Scotland, but does he agree that the Thistle on its own cannot end the drug crisis? Does he therefore agree that a real-terms cut of £1.3 million to alcohol and drug services was entirely the wrong move in yesterday’s Scottish budget?

This is literally and figuratively a deadly serious issue. As we have just heard from those on the SNP Benches, the SNP will be claiming in the coming months that this is as good as it gets for Scotland, but the reality is that its shameful record in Scotland is more than 6,800 drug deaths since it declared a public health emergency. That, let us be clear, is the worst drug-related death rate in Europe. It is a shameful failure by the Scottish Government. Despite all their claims about the budget yesterday, once again it was a missed opportunity to take a better approach. We have provided the resources, but alas we have a Scottish Government who are out of time, out of ideas and failing in terms of public health.

After 19 years of an SNP Government, does the Secretary of State agree that yesterday’s budget reflects broken public services and decades of economic stagnation? For many families, that means there is just too much month at the end of the money.

What is the reality after yesterday’s budget from the Scottish Government? The reality after 19 SNP budgets is that hundreds of thousands of us are stuck on NHS waiting lists in Scotland; over 10,000 children are waking up in temporary accommodation, with no permanent home; and councils are unable to afford even the basics. Members should look at the comments yesterday about what the Scottish Government did to local government. They do not learn, they do not understand and they are out of time.

I call the Shadow Secretary of State.

One way to lessen the bite of the cost of living for hard-working Scots would be to cut their taxes, letting people keep more of their hard-earned money. Unfortunately, for the nationalists that appears to be anathema. Instead, they are increasing foreign aid spending, which is reserved, to £16 million. They are introducing yet more tax bands and more new taxes, but nothing to incentivise people to find good, well-paying jobs. Conservatives know that you cannot tax a nation into prosperity. Does the Secretary of State agree?

Why did the Conservatives deliver a decade of low growth, high inequality and high taxes when they were last in power? Let us take a moment to have a look at their record. There was an 11% rate of inflation under the Conservative Government of which the hon. Member was part, interest rates hit the highest level in 40 years, and mortgages went up by £221 a month for families who were forced to remortgage after the mini-Budget. There are many people who have interesting observations on how to run an economy, but Conservative Front Benchers are not among them.