Nicola Sturgeon says she might not maintain Budget tax cuts

Nicola Sturgeon has told the BBC she might not maintain cuts to higher income tax rates if they are announced by the Chancellor.

Scotland's first minister said the time was not right for George Osborne to make "significant tax cuts for the better off in our society".

Mr Osborne will detail his UK Budget next week.

Holyrood will be able to set the rates and bands of income tax for the first time from April 2017.

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Mr Osborne is to outline his spending plans when he addresses MPs in the House of Commons on Wednesday.

In the summer of last year, the Conservative politician pledged to increase the starting point of the 40p income tax rate from £42,385 to £43,000.

He also set out his ambition to remove all workers who earn under £50,000 from the 40p bracket by 2020-21.

In an interview with BBC Scotland's political editor Brian Taylor, Ms Sturgeon, who is also the SNP leader, was asked whether she would maintain the Chancellor's expected income tax cuts once the Scottish government is given powers over rates and bands.

She said she would "wait and see" what Mr Osborne did.

The first minister added: "I hope George Osborne is sensible now - not hugely hopeful about that - and sees that this is not a time for significant tax cuts for the better off in our society.

"I believe that is the case, so we will wait and see what comes in the budget and then we will base our decisions once we know what happens in the Budget."

SNP conference in Glasgow

Pressed on whether she would use the "option" of reversing any cuts, Ms Sturgeon added: "Of course we would, yes. Of course we would have the option as we will have a range of options around income tax."

The first minister was speaking ahead of her party's spring conference in Glasgow, which will get under way on Saturday.

Ms Sturgeon is hoping the SNP will win a third Holyrood election when voters go to the polls on 5 May.

Before parliament is dissolved on 23 March, she is due to outline what her government would do with new tax powers that are being devolved under the Scotland Bill.

Ms Sturgeon said she was not yet ready to set out "precisely" her thinking on individual aspects of tax, in particular whether the top rate of income tax should go from 45p to 50p.

She explained: "The Chancellor will set out his Budget next week and that will determine the tax rates that broadly speaking we inherit and I think it is probably sensible to wait and know what they are before we decide what our position is."