Minister Derek Mackay: '99% of tax payers will see no rise'

Scotland's Finance Secretary Derek Mackay told MSPs a Holyrood that the majority of tax payers in Scotland would not pay more income tax in 2019-20.

On income tax, the minister wants to raise the threshold where the lowest rates kick in by the rate of inflation, and froze the point at which people start paying the higher rate at £43,430.

This means almost every tax payer in Scotland will pay no more tax next year than in the current financial year.

However, with Chancellor Philip Hammond announcing in October that the higher rate threshold in the rest of the UK would rise to £50,000, it meant the gap between what higher earners pay in tax north and south of the border would grow.