By bizn_fun 
The threshold for the basic (20%) rate, currently £15,398, will go up by 7.4% to £16,537.
The intermediate rate (21%), which currently starts at £27,492, will rise to £29,527.
However, the higher rate (42%) will continue to kick in at £43,663, and the advanced (45%) and top (48%) rates will also remain unchanged.
The result is Scots earning less than £33,500 will pay slightly less income tax than they would elsewhere in the UK, to a maximum of £40 a year.
Yet those earning more than £33,500 will pay increasingly more. For example, someone earning £50,000 will pay almost £1,500 more than they would south of the border.
The government aims to ensure that most Scottish taxpayers pay less income tax than they would elsewhere in the UK.
But Robison’s prediction that 55% of Scots will be better off is based on salary forecasts for the coming financial year. This means that at the end of the year, the government’s ambitions may not match up to the reality – with such questions raised, external in two of the last three financial years.