The Scottish government has unveiled plans to change income tax rates which will see high earners pay more than in other parts of the UK.

Scottish finance secretary Derek Mackay outlined plans to increase the higher rate of tax to 41 pence from 40p and the top rate from 45 pence to 46p. At the same time Mr Mackay announced a new tax band of 21p for those earning over £24,000.

At the same time starter rate of 19p in the pound will also be introduced and Mr Mackay said the introduction of five-band income tax system will mean no one earning less than £33,000 in Scotland will pay more tax they do now.

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