He said:
This Coalition Government has brought fairness back into the tax system. We want people to keep more of their hard earned money and that's why on 6 April, people in Scotland will receive a £600 tax cut.
I'm delighted that the Liberal Democrat manifesto pledge reaches so many people: 2.2 million Scots will benefit from the tax cut with 186,000 lifted out of paying tax altogether.
We are building a stronger Scottish economy and a fairer Scottish society and what better way to do that than to give Scottish workers more of their money back to spend in the economy.
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