Seven years in power, with time to plan beforehand, and the SNP 'haven't been able' to use their tax-raising power?
That's right. It's been completely off the table, as agreed with HMRC, since 2007.
Why are you blaming HMRC? I expect they were content to agree since it probably saved them some work, but that didn't stop SNP using the power if they really wanted to.
For seven years you could have been helping the low paid and unemployed, and you haven't bothered. You complain about the need for food banks but refused to increase benefits. And now you want even more powers.
Sorry, but that's not a very good advertisement for the SNP.