The Scottish Government's plans to use new tax powers will cost Scots an extra £1bn, the Scottish Conservative leader has claimed.

It comes on the back of analysis published by the party in a joint press release with Scottish secretary David Mundell.

The research centres on income tax, business rates, stamp duty reforms and air passenger duty.

Over the next four years, the party estimates taxpayers in Scotland will pay £1.03bn more than they are now.

Scottish Conservatives leader Ruth Davidson said: "The SNP seeks to blame Westminster at every turn, but now it's up to Nicola Sturgeon how much tax Scots pay.

"It's clear the SNP want to clobber hard-working families and make Scotland the highest-taxed part of the UK.

"Just as we should be telling the world we're open for business and investment, the First Minister wants to drop a billion-pound bombshell on the Scottish economy.

"The buck now stops at Bute House - and Scotland can't afford the SNP."

Mundell said: "The Scotland Act 2016 devolves unprecedented powers over tax and welfare to the Scottish Parliament.

"How the SNP use those powers is now up to them - and they will have to account to the Scottish people for their plan to tax Scotland £1bn more than England over the next four years."

The research has been questioned by the Scottish Liberal Democrats.

They said the analysis cites a report by the Fraser of Allander institute which includes money transferred from the UK Government to the Scottish Government as part of Holyrood's funding formula - not money directly paid by taxpayers through these taxes.

Leader Willie Rennie said: "It is astonishing that the secretary of state has no understanding of what Fraser of Allander say his own government has signed up to.

"This is an embarrassing gaffe from David Mundell. He is trying to condemn the Scottish Government even though he appears to be signing the very same cheques in question.

"The Tory figures are voodoo maths from a party desperate to divert attention from the chaos they have unleashed with Brexit."

The Scottish Conservatives say the Scottish Government themselves have been using the £1bn figure.

A spokesman for the party said:"We're attacking the difference between England and Scotland.

"The UK Government is reducing income tax so Scotland gets compensated by about £300m a year by 2020.

"But the SNP choose not to pass it on, but pocket it. That's a stealth tax rise. That's what we're attacking: that they are choosing to keep taxes higher to the tune of £1bn.

"So it doesn't matter that it's coming from the block grant adjustment - by taking a different course to the UK, they are actively choosing to keep taxes higher by the equivalent of £1bn."

A spokesman for finance minister Derek Mackay said the government was making taxation "fairer" and "more proportionate to the ability to pay".

He added: "We are protecting public services and key investment in Scotland's future - including an additional £750million over this parliament towards closing the educational attainment gap - while the Tories cut public services to the bone, with renewed austerity and a callous disregard for the most disadvantaged communities across the UK, and while Ruth Davidson wants to slap additional taxes on ill health and education by bringing back prescription charges and tuition fees.

"Our income tax proposals for 2017/18 and beyond will protect lower income taxpayers - but also generate extra revenue of around £1.2 billion by 2021/22 to invest in key public services like the NHS while mitigating the impact of Tory austerity."