Labour finance spokesman Andy Kerr attacked the First Minister for wanting "to have his cake and eat it" when it comes to the Pre-Budget Report.

Mr Kerr said:

"Alex Salmond and the SNP have to make up their mind. They welcomed Alistair Darling's pre-budget report and the £2bn investment it meant for Scotland. Yet now he wants to rant about efficiency savings that will kick in by 2010-11. Alex Salmond cannot have it both ways. He cannot have his cake and eat it.

"Does he want the £2bn for Scotland or not?

"John Swinney cannot make claims for more capital expenditure without telling us how he will spend the money. The Labour government invested £37bn to save Scottish financial system from melt down and the nightmare scenario for the Scottish economy. We cannot have our banks and finance sector saved without playing our part.

"On top of that we now have a further £2bn investment in Scotland with help for young families and pensioners and VAT cuts welcomed by businesses.

"The PBR is essential. John Swinney and Stuart Hosie MP, the SNP Treasury spokesman, recognise this and most Scots realise we all have to play our part."