The Scottish Government's tax changes came into effect on Thursday.
With the beginning of the new financial year, the tax changes, which ministers have claimed would raise an extra £129 million in 2023-24, laid out in the budget have come to fruition.
Announced by former deputy first minister John Swinney in December and passed by MSPs earlier this year, the changes will see both the higher and top rates of income tax increased by 1p, rising to 42p and 47p respectively.
