A new council tax band could be rolled out in Scotland targeting owners of the most expensive properties. The “progressive” system has been backed by Shona Robinson, the SNP finance minister, and would apply to properties worth £212,000 or more. Ms Robinson told MSPs in March that she hoped more bands would be created within the system, part of a wider set of reforms, that would help make it "a bit more progressive".

At the moment, there are eight council tax bands in Scotland based on property values from 1991. The largest charges were on houses that were worth £212,000 that year. But the introduction of a new category could affect the places north of the border with the dearest houses, like St Andrews, North Berwick and the wealthy parts of Edinburgh. John O’Connell, chief executive of pressure group the TaxPayers’ Alliance, told the Telegraph that the SNP is deploying “politics of envy”.

He added: “Scottish taxpayers will be rightly worried by talk of adding a new council tax band. The SNP are banging the same old drum: higher bands, higher bills, and no reform while playing the politics of envy.

"Ministers should scrap this idea and focus on cutting waste, not squeezing households for more.”

Scottish Tory finance spokesman Craig Hoy told MSPs yesterday that Scots were “at breaking point” financially as a result of rising bills, council tax and rail fares, all of which came into force on Tuesday.

“They simply cannot absorb the quadruple whammy of extra costs that came forward yesterday,” he said.

"In the 1970s, Labour squeezed the rich until the pips squeaked, now 50 years on, Labour and the SNP are doing the same thing to lower and middle income Scots.”

A Scottish government spokesperson said: “Partnering with the convention of Scottish local authorities, we want to examine ways to make council tax fairer, which will help to continue to deliver better public services across Scotland.

“By working closely with local authorities and listening to the public, we will be seeking a consensus on a local taxation system that is fairer, financially sustainable and fits a modern Scotland.”