Sir Malcolm Bruce will today warn that only the Liberal Democrats would further extend the tax-free allowance for workers.
The party’s deputy leader, who is standing down after more than three decades representing Gordon, claimed others may seek to reverse the recent tax cuts.
Speaking on a visit with to Old Meldru, Sir Malcolm will say: “In this parliament, Liberal Democrats have raised the tax-free threshold from £6,500 to £10,600 – saving working people in Scotland £825.
“In the next parliament we will go further still, raising the threshold to £12,500. We need that to happen, because fairness dictates that we focus help on low and middle-come earners.
“Only the Liberal Democrats believe in raising the threshold.
“Not only are we the only party that is guaranteeing to extend it. We are the only party which can be guaranteed not to roll it back.”
General Election 2015: Bruce warning over tax cuts