The cost of building new homes in Scotland would soar under a Liberal Democrat government, according to the Conservative party.
The conservatives are trying to combat the recent surge in support for the Liberal Democrats by slamming its housing policies.
The Tories argue that the Liberal Democrats would add thousands of pounds to the bill for new homes.
Scottish Tory leader Annabel Goldie said the Lib Dem manifesto included "devastating" plans that would see VAT levied on new build properties.
Ms Goldie said: "The more we look at Lib Dem policies, the more we discover that they are ill thought out."
She added that would not only hit homebuyers hard but could also lead to further job losses in the construction sector.
"VAT on new build homes would be devastating for a sector already struggling in the recession."
The Conservatives yesterday topped a What House? poll as the best party to govern the UK housing market.