Changes to income tax in Scotland will help to protect low and middle-income earners, according to finance secretary Derek Mackay.

MSPs will vote on Scottish rates and limits for the tax year 2019-20 on Tuesday.

No changes were made to rates and no new bands were introduced or removed in the budget announced in December, following a reform of income tax in 2017, which increased higher rates and brought in two additional income-tax bands.

The starter and basic rate bands of 19p and 20p respectively will increase in line with inflation while the threshold for the higher rate of tax was frozen at £43,430 - unlike in the rest of the UK where it will rise to £50,000 in April.

Ahead of the vote, Mr Mackay suggested the tax plans will allow revenue to be raised to support investment in public services.

He said: "Our decisions have resulted in a more progressive tax system, protecting those lower and middle income taxpayers while raising additional revenue to invest in our public services and the Scottish economy.

"Our policies on tax make Scotland an attractive place to live, work and invest.

"The Scottish Budget proposes an additional £2bn of investment. It provides an increase of almost £730m for health and care services, more than £180m to raise attainment in our schools and gives a vital boost to our economy through a £5bn infrastructure programme.

"It does so in the context of continuing UK austerity and against a backdrop of uncertainty around Brexit."

A final vote on the Scottish Budget for 2019/20 will be held on Thursday.

The Scottish Government has indicated that 55% of taxpayers will pay less income tax next year than if they lived elsewhere in the UK, with 99% paying less income tax than they do this year on their current income.

Freezing the higher rate threshold - paid by only the top 15% of taxpayers in Scotland - at £43,430 is expected to deliver an additional £68m.

Labour finance spokesman James Kelly urged the Scottish Government to go further in taxing the country's highest earners.

Mr Kelly said: "The SNP's tax plan means tax cuts for chief executives and public service cuts for communities across Scotland.

"The budget is set to cut funding for councils by £230m that will put services like schools and social care at risk.

"It's disgraceful that the budget leaves chief executives and Scottish ministers paying less tax while vital services face the axe.

"Labour would invest in our people, communities and public services, starting with a 50p top rate of tax."