John Swinney was responding to remarks made by Scottish Secretary David Mundell on the timescale for the transfer of new powers following an agreement being reached on the financial rules underpinning them.
First Minister Nicola Sturgeon confirmed on Tuesday that a deal on the fiscal framework had been agreed after months of talks between the UK and Scottish governments.
Mr Mundell later told Holyrood’s Devolution Committee there would be “no impediment” to the early transfer of some powers subject to the passing of the Scotland Bill.
MSPs heard how he expects control over income tax to pass to MSPs by April 2017 in time for the next budget of the new Scottish Parliament.
The timescale for the transfer of new powers over welfare remains to be agreed by the two governments through the joint ministerial group on welfare, he said.
But Mr Mundell added that he envisaged a number of the powers being in place “almost immediately after the Scottish Parliament elections”.
“One of the other tax powers for example, Air Passenger Duty (APD), can be transferred at the point that the Scottish Government has its model ready for that transfer,” he said.
“If the arrangements are available shortly after the Scottish Parliament election we would be able to transfer them.
“In relation to the wider powers and the wider tax, we place no impediment in relation to the transfer of those powers.”
But speaking on Wednesday morning, Mr Swinney dismissed some of the claims.
“The income tax powers will not be available for us to exercise until 2017,” he told BBC’s Good Morning Scotland programme.
Asked about the APD example given by Mr Mundell, he said: “I don’t agree with the Secretary of State on that. The whole devolution process cannot commence until we have put in place distinctive legislation within Scotland and I think to see that coming in earlier than 2017, and even 2017 strikes me as being quite early, is quite a leap of imagination.”
Mr Mundell is expected to make a statement on the final fiscal framework deal to the House of Commons later.
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