SCOTTISH Tory MP Douglas Ross was accused of "not doing his homework" after his claim that soldiers serving in Scotland were being punished unfairly by tax changes was exposed as false.

Speaking in the House of Commons, Ross said: "Someone serving in Scotland at the same rank and doing the same job as someone in England will pay more tax if they earn more than just £24,000."

However, the Ferret Fact Service looked at the claim and found it to be false.

The Scottish Budget passed in February will see Scots earning between £24,000 and £43,430 moving from a tax rate of 20 per cent to 21 per cent.

With changes in areas such as the personal allowance, the Scottish Parliament Information Centre found that the amount paid by Scots earning up to £33,000 would be reduced.

SNP defence spokesperson Stewart McDonald slammed Ross after the Moray MP's claims were picked apart.

McDonald said: "For some time Douglas Ross has tried to manufacture a grievance with armed forces tax in Scotland.

"He should spend his time getting behind the SNP efforts to improve the miserable pay settlement they receive.

"This issue isn't what squaddies across the UK are talking about. They're talking about low wages, housing and pensions.

"He should address the actual issues rather than try to manufacture false accusations that he hasn't even done proper homework on."

 Scottish soldiers earning up to £26,000 will pay less overall tax than their English counterparts. However, those earning over around £28,000 would pay more.

The Ferret concluded that while Ross was correct in saying some personnel will face higher income tax than in England, "the threshold at which this occurs is significantly higher than he claimed".