Chancellor George Osborne promised a strong economy under a Conservative government during a visit to Scotland.
Mr Osborne told voters they had the choice of electing a Government delivering prosperity for the UK or opt for a Labour-SNP coalition and face higher taxes and an increased national debt.
And he said it was now a “two horse race” for the West Aberdeenshire & Kincardine seat during a visit to McIntosh Plant Hire, an oil service business on the outskirts of Aberdeen.
The Conservative MP said: “The manifesto we launched yesterday had a huge amount to offer Scotland.
“It has an economic plan that will go on creating jobs, it has a commitment to full employment to backing the businesses that are going to create prosperity and create economic opportunities for families in Scotland.
“And there was of course a very specific commitment to increase the tax free personal allowance with the minimum wage and that is a reserved part of the UK’s constitutional settlement and it means that millions of Scots will also see tax cuts, being able to keep more of their income tax free as part of our plan for working people across our United Kingdom.
“Obviously there are some areas that are devolved, including child care, and that’s why we’ve got a separate Scottish manifesto which we are publishing tomorrow and David Cameron is coming to Scotland to do that tomorrow with Ruth Davidson, our excellent leader here.”
He added: “I think people in Scotland of course understand that we have devolved arrangements here and that’s why we would have a separate manifesto for Scotland for things that are specifically for Scotland.
“But we are choosing a UK Government at this election and I think the most important issue is going to be who do you want to have that economic plan that’s creating jobs, keeping the United Kingdom strong.”
Mr Osborne said he was determined to support the oil and gas industry and it was important that the UK shared the challenges that the industry faced.
He said the tax cuts package put in place in the Budget would not have been possible in an independent Scotland.
During his visit to the McIntosh yard yesterday he was shown how to operate a crane to lift a riser which is used to pump oil out of the sea.
He was shown a unit known as a Christmas tree, which sits on the seabed and attaches to the riser at oil and gas installations in the North Sea.
He said: “There’s been a very interesting report out overnight from the International Monetary Fund. It looks at all the economies of the world and it says the UK is set to be the second strongest growing of any of the major economies in the world in the next two years.
“The only thing it highlights is the risks of low oil price to parts of the Scottish economy and that is precisely why we want a strong economic plan to make sure that those risks don’t materialise, that we support Scotland, we support the jobs in the oil and gas industry, that we act as one United Kingdom to help the entire country.
“This is a very important seat and is one of the reasons I’m here and it is now a two horse race.
“It is very clear that it’s either going to be a Nationalist here or it’s going to be Alexander Burnett, a strong local Scottish Conservative candidate who also, of course an support a strong economic plan for the whole of Scotland and the United Kingdom.
“If people want to choose a strong United Kingdom, a strong economy they will want to vote for Alexander.”