Tory MSPs would benefit from nearly £40,000 in tax cuts under a manifesto policy backed by party leader Douglas Ross.
They would net about £1300 each while cleaners and other low-paid workers get nothing.
Responsibility for income tax is a matter for Holyrood.
Taxpayers in Scotland pay a 41 per cent higher rate when their income hits £43,663. In England, a 40 per cent rate kicks in once earnings reach £50,271.
According to their Holyrood manifesto, the Tories would realign the rates and bands when tax revenues outstrip public spending.
However, bringing the higher rate band into line with the UK only benefits middle and higher income earners.
MSPs earning nearly £65,000 a year would receive a near £1300 tax cut from the banding change.
If the policy was in force today, the 30 strong group of Tory members would benefit by about £40,000.
Quizzed on Question Time this week, Ross said he would be “happy” not to accept the cut.
Scottish Lib Dem leader Willie Rennie said: “We ought to be talking about fair pay for nurses and social care workers, not tax cuts for Tory MSPs.”
SNP MSP George Adam said: "This is absolutely typical of the Tories - who would rather give themselves and their cronies tax cuts than support the most vulnerable in our society. It is absolutely shameful.
“As ever, the Tories have the wrong priorities. People in Scotland want a government that invests in helping families out of the pandemic - not tax cuts for politicians."
Scottish Greens co-leader Lorna Slater said: "Scotland's wealthiest should not be getting a tax break as we look to recover from the pandemic and build a new Scotland, and that includes Tory politicians."
A spokesman for the Scottish Tories said: “As our manifesto makes clear, funding Scotland’s recovery and protecting public services must come first. Tax cuts should only be considered in the future, in a number of years, when we can afford to do so.”
