Scotland's finance secretary Derek Mackay has set out his tax and spending plans for next year.

The big headlines from the draft Budget, announced at Holyrood on Thursday, will centre on proposed changes to income tax.

A new tax band for those earning between £24,000 and £44,000, plus a rise of a penny in the pound for those in the top two bands, would result in around 30% of Scots paying more tax than they do now.

Also planned is a new "starter rate" of 19p on the pound on earnings between £11,850 and £13,850.

The reforms to the tax system are designed to increase funding to public services - providing a projected additional £164m for government coffers - and make it "fairer" to taxpayers.

What else does the draft Budget contain and how might it affect Scots?

Mackay's most anticipated announcement outwith the realms of income tax was his proposal to lift the public-sector pay cap.

Pay rises had been restricted across the devolved public sector since 2013 after it was frozen for two years - affecting roughly 485,000 Scots.

While noting the government's financial constraints, Mackay pledged on Thursday a "guaranteed minimum pay increase of 3% for all public-sector workers earning £30,000 or less".

This pay raise, which is set to benefit nurses, teachers and firefighters among others, will just about keep up with the rate of inflation in the UK, which hit a six-year high of 3.1% earlier this week.

The finance secretary also announced relief for budding homeowners on properties costing up to £175,000.

Mackay says this will take 80% of first-time buyers out of Land and Buildings Transactions Tax (LBTT) - the Scottish equivalent of stamp duty.

It follows UK Chancellor Philip Hammond's decision to scrap stamp duty for first-time buyers in the rest of the UK on homes costing less than £300,000.

Mackay has proposed sending more than £400m extra on the NHS in Scotland, which equates to around a £200m boost on top of inflation.

The Scottish Government also says it will provide £120m over and above core education funding directly to head teachers and has vowed to pump £2.4bn into colleges, universities and enterprise and skills bodies.

In addition, the finance secretary announced a new investment of £243m towards the further expansion of childcare and free nursery education.

Opposition parties say big spending announcements on health and education hide the reality of the real-terms cuts Scottish councils have suffered year-on-year since 2010.

Mackay touted plans for a new "local government finance settlement" worth more than £10.5bn.

He also said the resource budget for councils would be protected in cash terms - but the Scottish Greens say this amounts to a real-terms cut.

Mackay said every home and business in Scotland will have access to superfast fibre broadband by the end of this parliament in 2021.

Confirming plans for £600m of investment in the project, ministers are particularly focused on delivering fast and reliable internet coverage to those in rural and island communities.

The announcement comes after criticism from UK ministers last month that they are "fed up" with the SNP's "poor performance" on rolling out superfast broadband.

The Scottish Government maintains it has invested more in fibre broadband and made more progress in delivering it than any other part of the UK.