Holyrood will today hold a landmark vote setting a new Scottish rate of income tax.
Finance secretary Derek Mackay insisted the government has “got the balance right” on the new powers over income tax and bands after striking a deal with the Greens.
Its tax plans largely follow the Conservative government at Westminster apart from the top rate.
The minority SNP administration initially planned to raise the 40p rate in line with inflation, instead of increasing the threshold to £45,000 as the UK government has done.
However, in cutting a deal with the Greens to get the tax plans through Parliament, the proposed rise was scrapped and the top tax rate frozen at £43,000 while £160 million more was allocated to local government.