Political parties in Scotland seized on the Institute for Fiscal Studies (IFS) report to attack the SNP and justify their own fiscal plans.
But the SNP slammed IFS methodology as “ridiculous” and said its finding were based on “flawed” assumptions.
Labour shadow Scottish Secretary Margaret Curran said: “This revelation from the IFS exposes the true reality of the SNP’s plans. The independent experts at the IFS show clearly that the SNP will cut Scotland’s budget.
“For all the bombast and the bluster of the SNP it has now been conclusively shown that their anti-austerity posturing is nothing more than a front.”
Scottish Conservative deputy leader Jackson Carlaw said: “This exposes the lie that the SNP would somehow usher this glorious era of wealth and prosperity.
“In fact, as we have been saying for some time, its crass spending plans would hike taxes, damage the economy and pass more debts onto our children and grandchildren.”
Scottish Liberal Democrat leader Willie Rennie said: “Liberal Democrats have been praised for having the most transparent plans. We have shown clearly how we will pay for our increase in spending on the health service in Scotland.
“The SNP will spend more on debt interest and less on public services than the Liberal Democrats. The IFS sets out clearly problem with the SNP’s reckless borrowing.”
Deputy First Minister John Swinney said the contention the SNP would spend less than Labour was “ludicrous” and based on “flawed” assumptions.
He said: “While the IFS praise the SNP on one hand for not making up figures on tax avoidance they have allowed Labour and the Tories to get away with basing their plans on what it admits are ’unspecified’ and ’largely made up assumptions’. That is simply ridiculous.”