The Scottish Government will set out its proposals for tax policies in its draft budget, which will be published on 15 December. The Scottish Government is committed to delivering policies that support the delivery of inclusive growth.

The Cabinet secretary has said on many occasions—and I agree—that it is wrong to give a tax break to wealthy people, particularly in the current context, when very many people are struggling. However, the cumulative effect of the personal allowance change at the United Kingdom level and the Scottish Government’s proposal to change the threshold for the higher rate will be a tax cut for high earners of about £178 a year. That comes at a time when the Scottish Government has the ability to claw back what the UK Government is giving to the wealthy and to ensure that we have a more progressive policy.

If the Scottish Government is not going to do that, what is the cabinet secretary going to spend his extra 15 quid a month on?

As I have said to members in the chamber, I look forward to setting out the budget proposition on 15 December. Patrick Harvie has raised matters in the past, citing the Resolution Foundation’s work in a number of areas including the personal allowance and the interplay with social security decisions. This Government will take forward a balanced approach on taxation to fund high-quality public services in a package that is fair and reasonable to the public and the taxpayers of Scotland. That proposition gained the support of the people at the most recent Scottish Parliament elections.

5. Back on earth: to ask the Scottish Government what impact it expects its tax policies to have on inequality of wealth and income. (S5O-00453)