Scottish budget: Higher earners to pay more in Scotland

Higher earners will pay more tax in Scotland than in the rest of the UK after the first Holyrood budget since the Scotland Act 2016.

The basic rate of income tax will be frozen, but Finance Secretary Derek Mackay said he would not follow the UK government in raising the threshold for top earners.

The threshold for paying a 40% rate of tax will only increase by the rate of inflation, to £43,430. South of the border it is being raised to £45,000.