The SNP Government could make further changes to the tax system than the ones set out in the party's election manifesto, Finance Secretary Derek Mackay has hinted.
He told MSPs that Scottish Government ministers "want to adhere to" those proposals but they also have to "look at all the different levers we've got to try to support some of the less well off".
SNP policy is to keep income tax rates the same as the Conservatives at Westminster, but not to pass on the increase in the threshold at which people start paying the 40p rate.
Mr Mackay made clear it is "not the time to give large tax cuts for those on the highest incomes", and also said the Scottish Government is not planning increases to the basic rate of income tax, currently set at 20p.
The Finance Secretary said: "It's not our position to simply pass on the pain of austerity to individual taxpayers through a basic rate increase."
But Green co-convener Patrick Harvie asked him about possible changes to the level at which people start paying income tax, saying increases in the personal allowance gave a greater benefit to wealthier individuals.
Mr Mackay responded: "I know the First Minister and I have said before we will continue to look at our tax position and look at the transfer of powers coming to Scotland to make sure we get the balance right to try to support low-income households."
A week after Chancellor Philip Hammond's Autumn Statement, Mr Mackay hit out at the UK Government's economic policies, saying: "Instead of supporting households in the face of a deteriorating economic outlook, the policies being pursued by the Westminster Government are exacerbating the situation."
He added: "Hard-working families should not have to pick up the tab of the UK Government's austerity policies or their decision to leave the EU. Scotland did not vote for Brexit yet this renewed economic squeeze is going to hit families here, many of whom are already struggling to make ends meet."
Mr Mackay insisted the Scottish Government would take a "different approach" to Westminster, telling MSPs: "We will set out the full details of our income tax policy in our draft Budget on December 15, but I can confirm today that we will use our tax powers on a fairer, more progressive path than the one charted by the Tories.
"In two weeks I will bring forward my draft Budget proposals and unlike the missed opportunities in the UK Government's Autumn Statement, we will ensure our proposals support our economy, tackle the inequalities in our society and protect high quality public services for all."
Tory finance spokesman Murdo Fraser argued the SNP's plans not to increase the threshold for the higher rate of income tax would make Scotland the highest taxed part of the UK.
He asked the Finance Secretary: "How does he expect our economy and our tax revenues to grow if he sends out a signal that Scotland is a country where if you are successful we will penalise you?"
Scottish Labour leader Kezia Dugdale restated her calls for the top rate of income tax to be raised from 45p to 50p.
"We should go further and ask those with the broadest shoulders not just to forego their tax cut, but to pay their share," she told Mr Mackay.
"When faced with the prospect of the swinging cuts he is about to make, why won't he ask those earning over £150,000 a year to pay a 50p rate of tax?"
But the Finance Secretary said analysis had shown such a move could see tax revenues in Scotland fall, adding: "In that scenario it would be counter productive to raise tax to the point that we have less resource."
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