First Minister Nicola Sturgeon was pressed over the Scottish Budget at First Minister's Questions. 

The First Minister insisted that taxpayers in Scotland get a far better deal under her SNP government, regardless of income. 

In his third draft budget, the Finance Secretary announced the salary at which Scots pay the 41p higher rate of income tax would be frozen for a second year at £43,430, with the threshold falling significantly shorted of that in England and Wales. 

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Conservative MSP Mr Carlaw pressed the First Minister on the income tax decisions in the Scottish Budget - saying while 99% of taxpayers north of the border will pay less money next year, this was largely down to the UK Government's decision to raise the personal allowance.

Chancellor Philip Hammond increased this in his Budget, with Mr Carlaw saying this was responsible for £130 of the £130.49 that households earning £15,000 a year will save in 2019-20.

Mr Carlaw said: "According to the Scottish Government's own figures, from April next year a household with an income of £15,000 a year will get a tax cut of £130.49.

"£130 of that much deserved tax break is because of the decision by the UK Government to increase the tax free personal allowance, so how much of that tax break will be down to the Scottish Government's budget announced yesterday? All of 49p."

The Conservative MSP, standing in for Ruth Davidson added: "That's the real difference between these benches - a £130 tax cut for low-paid workers delivered by the Conservatives while the SNP give them the price of a packet of crisps."

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Ms Sturgeon, however, insisted many people working in the public sector would be hundreds, if not thousands, of pounds a year better-off in Scotland compared to the rest of the UK.

She told MSPs that different tax policies north of the border, combined with more generous public pay settlements, meant a paramedic would have £400 additional cash in their pocket.

She said that a police officer just starting work in Scotland would be £4,500 better off in Scotland. 

She added: "Of course, all of that doesn't take account of the fact that if you live and work in Scotland your children don't have to pay £9,000 a year to go to university, your elderly relative doesn't have to pay for personal care.

"Taxpayers in Scotland, whatever amount they earn, get a far better deal under this government and long may it continue."

Ms Sturgeon slammed the Tories and said: "That's what you get when you get real strong and stable government in Scotland with the SNP, and what a welcome contrast to the utter shambles that the Tories are presiding over at Westminster."