LIZ Truss was among a group of Tory MPs who called for Scotland to be given full tax-raising abilities ahead of the 2014 independence referendum – but subsequently voted against handing such powers to Holyrood.
A book co-authored by Truss also called for the Barnett formula to be scrapped, describing it as a “subsidy” for Scotland being “handed over by taxpayers in England”.
The policies were proposed in After the Coalition – The Future Of Britain And A Renewed Conservative Party, which was published in 2011 in the wake of David Cameron forming an administration with the LibDem Nick Clegg.
Written along with five other Tory MPs who were newly elected at the time – Kwasi Kwarteng, Priti Patel, Dominic Raab and Chris Skidmore – the book says it sets out a vision of Britain based on Conservative principles of “liberal and free market values” and “greater individual responsibility”.
A chapter devoted to Scotland acknowledges that a referendum on independence will “happen in the foreseeable future” and argues a new “Contract for Britain” should be introduced.
“It should offer the Scottish Executive and Parliament comprehensive tax-raising powers – from income to corporation tax – with an annual payment made by Scotland on a per capita basis, to reflect the cost of national expenses, from diplomacy to defence,” the book states.
It also calls for an end to what it describes as an end to the “UK subsidy to Scotland”, claiming there is “rising support for reduction of the level of the Scottish subsidy handed over by taxpayers south of the border to pay for services that are unavailable to the rest of the country”.
The book suggests the new “contract” should also include the setting up of a “three-person arbitral panel” to recommend the future allocation of revenue from North Sea oil, which could take account of “relevant geographical considerations and the historic investment made by the British taxpayer.”
According to data compiled by TheyWorkForYou.com, in 2015, all the authors of the book voted against giving the Scottish Parliament power over national insurance, and also over income tax.
All five Tory MPs also voted against giving Scotland full responsibility for taxation and spending north of the border.
SNP MSP Kaukab Stewart said: “Liz Truss is the very epitome of ‘if you don’t like these values, well I have others’.
“She supported further tax powers for Holyrood, yet voted against them.
“She said during her stint with the LibDems that she supports referendums on major issues – but continues to deny the cast iron democratic mandate given to the people of Scotland to hold a referendum.
“It also shows the contempt Liz Truss holds Scotland in when she is rolling out old tropes about Scotland being ‘subsidised’ by England, which has been disproven on a number of occasions.
“The only way the people of Scotland can escape this chaos at Westminster is to forge our own path towards independence.”
Truss and Sunak – who have both outlined their opposition to indyref2 – have faced criticism during the leadership race over past comments on a referendum.
The National revealed that Sunak said in 2017 it would be “hard” to block a second vote on Scottish independence but that it should be pushed until after Brexit.
He told the Daily Express at the time: “It seems hard to block a (second) referendum, but we should push the timing until after Brexit so the choice is clearer for people.
“A good deal will strengthen the case for the Union.”
A clip of Truss speaking at the 1994 Liberal Democrat party conference – when she was a member of the party – resurfaced last week in which she said she backed referendums “on major constitutional issues”.
Speaking on Friday, Nicola Sturgeon said: “They’re hypocrites – changing their position just to suit their narrow, party-political, democracy-denying agendas.