Commenting as he campaigned in Dunfermline and West Fife with Willie Rennie, former Liberal Democrat leader Menzies Campbell said: "Under Labour, millionaire businessmen still pay a lower rate of tax on their capital gains than their cleaners pay on their wages.
"This cannot continue. Scots are entitled to fair taxes.
"The Liberal Democrats will abolish income tax on your first £10,000 in earnings, taking £700 off the tax bill of low and middle income earners.
"Earnings north of the border are over £500 a year lower than they are in England. That means that our £700 tax cut will be even more valuable to people here in Scotland.
"A Liberal Democrat Government would put twelve and a half days worth of the average salary back into the pockets of workers here in Dunfermline and West Fife.
"People here don't just want change, they need change. The same is true all over Scotland. People who work hard should be taxed fairly."
Follow the party's activity on...