Around 368,000 Scots will pay more income tax from April 2017 following a vote by MSPs 

A change to the starting point at which workers’ pay the 40% income tax rate will mean Scots in this tax bracket will be £400 worse off compared to those working in the rest of the UK.

From April, the 40% income tax band will begin at £43,000 in Scotland but will not kick in until £45,000 in the rest of the UK.

The SNP originally proposed the threshold to start at £43,300 but lowered it following negotiations with the Scottish Greens to secure a majority of votes for the devolved budget.

The Scottish Government says the change will increase tax revenues by £29m.

Income tax bands, thresholds and rates

From April, Scots will pay the following:

• 20% on income from £11,500 up to £43,000.

• 40% on income above £43,000 up to £150,000.

• 45% on income above £150,000.