Shadow Chancellor John MacDonnell told the Andrew Marr Show today that his party would back the tax break for middle earners.
The First Minister has said the SNP will not pass on the UK Government policy, which will take police officers, nurses and public sector workers out of the higher rate.
Scottish Labour leader Kezia Dugdale is also opposed to the plan.
North of the border, only the Scottish Conservatives have supported raising the 40p threshold.
Scottish Conservative Shadow Finance Secretary Murdo Fraser said:
"Across Scotland and the UK, people who should never have been paying the top rate of tax are currently being dragged into paying it - police officers, nurses and public sector workers.
"Even John MacDonnell and Jeremy Corbyn now recognise the need for these middle earners to get a break by raising the top rate threshold.
“Yet Nicola Sturgeon and Kezia Dugdale are refusing to do so in Scotland.
"Their message to these people is to keeping paying up. Their message to everyone else is that they want to turn Scotland into the highest taxed part of the UK."
"It means that Nicola Sturgeon is now even more left wing on income tax than Jeremy Corbyn.
“The question she needs to answer is this - if even Corbyn's Labour party agrees that middle income earners in England deserve a tax break, why should people in Scotland be deprived one?"