Labour will invest an extra £1 billion in the NHS in Scotland, Jim Murphy has pledged.
The party’s Scottish leader said closing tax loopholes and a so-called mansion tax will raise the added revenue over the lifetime of the next parliament.
He said: “The poor and the middle classes won’t foot any more of the bill.
“We will introduce a mansion tax on properties over £2 million across the UK to bring new money into Scotland’s health service.
“And I make no apology for using money gathered from the south-east of England to invest in the NHS in Scotland.”
It came as Gordon Brown accused the SNP of being the “spend nothing party”.
He criticised their economic plans, which he said included not factoring in UK money to end the so-called bedroom tax.