Holyrood election 2016: Where the parties stand on taxation

Voters in Scotland go to the polls on Thursday 5 May to choose their next MSPs. But where do the parties stand on key issues? Here we look at taxation.

• against George Osborne's 40p higher rate threshold rise above inflation

• freeze the basic rate of tax for the duration of the next parliament

• no planned increases to the higher (40p) or additional rate (45p)

• setting a zero tax rate which will ensure that, by 2021/22, no one pays tax on the first £12,750 of their income

• against George Osborne's 40p higher rate threshold rise above inflation

• 1p increase in Scottish income tax rates

• increase top rate of tax to 50% on those earning more than £150,000

• in favour of George Osborne's 40p higher rate threshold rise above inflation

• no planned changes to basic, higher or additional rates

• maintain the 45% rate of tax on those earning more than £150,000

• against George Osborne's 40p higher rate threshold rise above inflation

• 1p increase in Scottish income tax rates

• when resources allow, to introduce a zero-rate of tax above the personal allowance

• a "fairer system of local taxation to replace the Council Tax".

• against George Osborne's 40p higher rate threshold rise above inflation

• the current basic rate of income tax replaced with a rate of 18% for the first £7,500 of cash above the personal allowance

• a rate of 22% would be applied to income above £19,000, plus a new 43p rate, starting at £43,000

• 60p rate of income tax for Scotland's highest earners over £150,000

• taxes should not be higher at all in Scotland

• introduce a new intermediate tax rate of 30% on income tax ranging between £45,300 and £55,000

• the higher rate of 40% to begin at the threshold of £55,000

• work closely with the UK government to identify companies that are not paying their fair share of tax