The Scottish Lib Dem launched their election campaign in Glasgow
Nick Clegg has launched the Liberal Democrats' general election campaign in Scotland, warning the Tories planned to drop a secret tax bombshell.
He said people would be forced to pay £389 more in VAT a year under a Conservative government, while the public would be no better under Labour.
Mr Clegg teamed up with Scottish Lib Dem leader Tavish Scott and Charles Kennedy in Glasgow.
The party said it was in a position to return more MPs in Scotland on 6 May.
The Liberal Democrats - Scotland's second biggest party in Westminster terms - aims to win seats in Edinburgh, Aberdeen and Glasgow, and has vowed to make Scotland a "Tory-free zone".
Mr Clegg said: "The SNP cannot make a difference at Westminster, and in Scotland the Tories aren't in the game.
"But the Liberal Democrats are set to make gains across Scotland - we start this election second only to Labour and we have them in our sights."
Speaking on the banks of the River Clyde, Mr Clegg said the Tories would be forced to raise VAT to 20.5% to pay for the £13.5bn in tax breaks pledged by Mr Cameron.
The Lib Dem leader said the wealthy would be hit by higher taxes under his own plans to raise the income tax threshold to £10,000, but said only his party would cut taxes for people on low and middle incomes.
"The Conservatives have made a series of uncosted tax promises - tax bribes," said Mr Clegg, referring to Tory promises to recognise marriage in the tax system, limit the National Insurance rise, freeze council tax and raise the inheritance tax threshold.
But Mr Clegg said: "The only way that they are going to deliver their tax promises is by dropping a tax bombshell, a VAT bombshell of £389 a year on every household in this country."