As Rachel Reeves sets out the quandary she faces over income tax, Brian Taylor examines her options – and Scottish Government plans.

It was not entirely a “read my lips” moment. Not nearly as punchy. But still the promise by the Prime Minister and the Chancellor was explicit.

Labour, they said, would help “working people” and, in particular, would not increase their income tax, National Insurance or VAT.

Now we have arrived at a moment when the Chancellor, Rachel Reeves, is contemplating just such a move. Indeed, rather than the customary leaks, she chose to fracture Budget purdah to set out the quandary she faces.

It seems that the “world has thrown even more challenges our way”. In response, apparently, “each of us must do our bit”. Then a catalogue of calamities: Trump, Brexit, Truss. But nothing, you understand, in any way the responsibility of the current UK Government.

Not sure that litany of turmoil will be sufficient to protect Ms Reeves and Sir Keir from voter anger if she ends up breaking that manifesto tax promise.

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Which is why I suspect she won’t. Yes, times are tough. Yes, global confidence has been further eroded. But that tax promise was cast iron.

Right now, Labour is palpably struggling in UK and Scottish politics. Abandoning a core tax pledge would be electorally catastrophic.

Which is why I think the Chancellor is threatening us with a red card – hoping we will be grateful if it turns out to........

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