The SNP has condemned today's announcement by the Treasury to go ahead with the closure of 93 HMRC offices across the UK with the loss of over 3,400 jobs by 2011. In Scotland 20 offices will close, with 400 job losses.

SNP Work and Pensions spokesperson, John Mason MP, said: "This is more than just the wrong decision at the wrong time, it is simply madness to slash HMRC jobs and services at a time when they are needed most.

"The economic climate has changed starkly since the consultation was launched, we are now in recession, and this is no time for the Labour Government to be adding to the dole queue.

"As well as being a bitter blow to the HMRC workforce, these cuts will hit businesses and the public just when they need accessible and well-resourced services most.

"Rural areas are being disproportionately hit, and it is nothing short of an act of vandalism that, with the closure of offices in, for example, Peterhead and Elgin, valuable knowledge and expertise of the operation of the fishing and whisky industry is being thrown away.

"UK Ministers must think again over this outrageous and ill-timed announcement."