Around 368,000 Scots will pay more income tax from April 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.

From April, Scots will pay the following:

Speaking ahead of the Holyrood debate, Mackay siad: "It's an historic day in that for the first time the Scottish Parliament is using the new powers that we have to set tax, and of course we have the power to change the bands if we wish to do so.

"Income tax is about to raise close to about £12bn, so that's a significant sum of the overall budget for Scotland and by making the right tax decisions that allows us to invest in things the people of Scotland care about like the NHS and free education, free personal care, no prescription charges."

Before the debate, Scottish Conservative economy spokesman Dean Lockhart said: "Over the last 18 months, Scotland's growth rate has been around a third of that for the UK - with the result that employment is now falling in Scotland.

"The SNP's plans to set tax rates higher than the rest of the UK will only worsen this growing divide we are seeing, deterring investment and reducing new jobs.

"Our message to the SNP today is clear: it needs to mind the gap. Higher taxes in Scotland means lower growth, which will deliver less cash for Government to spend on our vital public services."