Deputy first minister John Swinney has vowed not to increase taxes for low paid workers as MSPs prepare to debate the Draft Budget 2016/17 for the first time at Holyrood later today.

The finance secretary pledged that he will not increase the Scottish rate of income tax when it comes into effect from 6 April following calls from both Labour and the Lib Dems to increase the tax to 1p above the UK rate.

Instead Mr Swinney said the Scottish Budget will deliver a pay rise for up to 51,400 low paid workers through the uprating of the living wage, it’s extension to Social Care through the Local Government Settlement and an uplift of £400 for those earning £22,000 or less.

Ahead of the Stage 1 debate on the Draft 2016/17 Budget today, the deputy first minister said: “I will not penalise those on low incomes, and I certainly won’t increase their tax bill. Instead this budget will see up to 51,400 lower paid workers receive an increase in pay.

“Our budget will see an additional £250 million invested in social care, around £13 billion for health, it will freeze council tax for a ninth consecutive year, protect police budgets, invest £690m in housing, allocate over £1bn for higher education, and protect the pupil-teacher ratio, helping improve attainment.

“Our budget will equip the country for the future and lay the foundations for the reforms that will define the next parliament - reforms that will reshape our health and social care services, deliver a step change in educational attainment, deliver a fairer system of local taxation and use new powers over tax and welfare in a way that supports our central purpose.”