The Conservatives claimed that higher earners were "being punished in the SNP's Scotland," with people earning £50,000 in Scotland paying about £1,500 more a year than their counterparts south of the border, because the tax cut for higher earners announced in the budget is apparently NOT being passed on in Scotland.
However it could be argued that lower earners (outside Scotland) will be punished/bear the cost of, the tax cuts for higher earners!