Higher earners to be taxed more heavily in Scotland to protect public services

Shona Robison, the deputy first minister, will use new tax band to increase spending on social welfare and homelessness. Photograph: Andrew Milligan/PA

Higher earners in Scotland are to be taxed more heavily after ministers in Edinburgh sought to reduce cuts to public services and fund an expensive council tax freeze.

Shona Robison, Scotland’s finance secretary, said a new “advanced” 45p tax band would be introduced for all those earning above £75,000, and the top rate of income tax, for those earning above £125,140, would rise to 48p.