The Institute for Public Policy Research (IPPR) Scotland – a think tank – has suggested the tax in order to raise up to £200 million per year for public services.

It would see a 10 per cent levy imposed on all estates worth more than £36,000 and is supported by the Scottish Greens.

It also suggests the introduction of a new local “payroll tax” that would bring in more than £600m.

IPPR Scotland director Russell Gunson said: “New taxes could see us put our money where our mouth is on the huge priorities facing Scotland. Our politicians should be far more ambitious on tax, thinking bigger to build a stronger, more progressive tax system that better narrows wealth inequalities, tackles environmental breakdown and delivers a fairer economy.”

The UK inheritance tax threshold is £325,000. In 2015-16, IHT raised £4.3 billion across the UK, with £213m coming from Scotland.

The total value of estates across Scotland in 2016-17 was £5.6bn, of which £900m was taxable. Under the suggested system, 22,500 estates would have been affected, or 92 per cent of all Scottish estates.

A Scottish Government spokeswoman said: “We are committed to making local taxation more progressive while improving the financial accountability of local government.”