STATEMENT FROM MIKE KIRBY, UNISON SCOTTISH SECRETARY ON THE SCOTTISH RATE OF INCOME TAX AND THE BUDGET:

"We acknowledge the more progressive tax proposal which should benefit public services, although we wait to see how this will feed through to public service workers whose real pay has been cut substantially over the past decade. Public sector pay rose by just 4.4% between 2010 and 2016 while the cost of living rose by 22%. And while we welcome any additional money for hard hit local government it falls far short of maintaining vital levels of services.

We also note some alternative proposals for additional revenue raising powers, however, we note also that councils seem reluctant to use these powers, for example, increasing council tax when possible, rather than increase charges for certain services."