Scotland’s Finance Secretary has urged the Chancellor to avoid "ill-timed tax breaks" for wealthy people in the upcoming Autumn Statement.
Shona Robison has written to Jeremy Hunt asking for additional funding for public services.
Setting out a list of the Scottish Government’s requests, she also calls for an increase in its capital budget.
Hunt yesterday did not ruled out cutting income tax in Wednesday's Autumn Statement as he insisted economic growth was his priority.
The Tory Chancellor is finalising the UK Government's spending plans and he seeks to revive a stagnant British economy.
Hunt is considering reducing taxes on income, inheritance and businesses.
Robison, the Deputy First Minister, says there should be an “essential guarantee” to ensure people on low incomes have basic necessities.
"The UK faces a combination of low growth and high interest rates," she said.
"The autumn statement must learn the lessons from last year’s ‘mini budget’ – it must not compound these problems with ill-timed tax breaks which would place even greater pressure on the public finances.
"The Scottish Government is using the levers available to us to support people through this difficult time.
"However, it is important that the UK Government uses its full range of reserved powers to address these challenges.”
She continued: "With many families continuing to struggle with the cost of living, the Chancellor must not use this statement to cut benefits.
"The Autumn Statement provides an important opportunity for the UK Government to support us to deliver the investment and services that Scotland needs, to demonstrate its commitment to net zero, and to help people and businesses with the economic challenges they face."
Hunt has previously said tax cuts are "virtually impossible" given the state of the economy and stressed bringing down living costs was his priority.
The Chancellor said yesterday that tax cuts were "not going to happen overnight".
"The one thing we won’t do is any kind of tax cut that fuels inflation," he told Sky. "We’ve done all this hard work. We’re not going to throw that away."
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