That's all from Holyrood Live on Tuesday 30 October 2018.
Finance Secretary Derek Mackay has pledged to take a "more progressive approach" to income tax than Philip Hammond when he delivers Holyrood's budget.
Mr Mackay clearly hinted during topical questions he would not follow the Chancellor's example in upping the threshold for the higher rate of the charge.
At the moment in the rest of the UK, the 40p higher income tax rate applies to earnings above the threshold of £46,351 - with this to increase to £50,000 at the start of the next financial year in April 2019.
But Mr Mackay said: "The Tories have once again chosen tax cuts for the richest in society, we will choose a fair, more progressive path and I will set out the details in the Scottish Budget on December 12."