Image copyright Getty Images Image caption The SNP believes a new higher rate of income tax was the right thing to do

The SNP will support the introduction of a 50p top rate of income tax across the UK after the general election.

The promise was made at the party's conference in Glasgow by Scotland's Deputy First Minister John Swinney and the SNP's deputy leader Stewart Hosie.

The rate would apply to those earning more than £150,000 - which matches Labour party policy.

Mr Swinney said the Scottish government wanted an end to what he called the "moral obscenity" of poverty.

He promised that the Holyrood administration would deliver opportunities for "every one of our people to make their way in the world".

In the next parliament, SNP MPs will support the re-introduction of the 50p tax rate for the very wealthiest in our society Stewart Hosie, SNP's deputy leader

The SNP's official announcement on the 50p income tax rate was made in the closing conference speech by deputy leader Stewart Hosie.

He said: "Labour talk about re-distribution and a 50p rate of tax. Well, I moved a vote in the House of Commons to stop the tax cut for millionaires.

"Every SNP MP voted against a tax cut for millionaires. Labour did not.

"So let there be no doubt - we would not have cut the 50p tax rate for the very highest earners during a recession.

"We still think that those with the very broadest shoulders should bear a slightly larger share of the burden."

He added: "In the next parliament, SNP MPs will support the re-introduction of the 50p tax rate for the very wealthiest in our society."

Image copyright Reuters Image caption John Swinney addressed his party's conference in Glasgow

Image copyright EPA Image caption Stewart Hosie is the deputy leader of the SNP

Scotland's Finance Secretary Mr Swinney had earlier said that fairness should extend to taxation and that was why it was right to back the higher rate.

He told party members: "Your SNP government has worked hard to win the trust of our people. We have done that by keeping faith with their hopes and aspirations.

"Your SNP government has worked hard to earn a reputation for competence. We have done that by careful management of our public finances and by effective stewardship of major projects.

"Your SNP government has a record of delivering for the people. We have done that by keeping our promises and being straight with the people.

"And your SNP government has the ambition to tackle inequality and grow the Scottish economy."