The Prime Minister claimed while the SNP has "driven Scotland's finances into the ground", the "black hole in Labour's spending plans" will result in higher bills across the country.
He said only the Conservatives will "take the bold action necessary" to deliver a secure future for the United Kingdom.
Writing in the Scottish Daily Mail, Mr Sunak said that now the UK economy has "stabilised" it is right to give voters the choice of "who will best lead this country to a secure future".
Here, he asked: "Do we build on the progress we have made or do we risk going back to square one with Labour?"
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