MSPs have passed the Scottish Government's proposals on income tax rates for the coming financial year by 61 votes to 52.

It means there will be a freeze on the higher rate of income tax at 41% for those earning between £43,430 and £150,000 per year.

For those earning above £150,000, the top rate of tax will also be frozen at 46%. In the rest of the UK, the higher tax rate threshold is to rise to £50,000 from April.

An intermediate rate of 21% will apply for those earning over £24,944 and up to £43,430.

A basic rate of tax will apply of 20% for earnings over £14,549 to £24,944, while a starter rate of tax of 19% for income between £12,500 and £14,549 was also agreed.

Speaking at the Scottish Parliament on Tuesday, public finance minister Kate Forbes said that the rates plan would raise £11.5bn to help boost the economy and provide investment for public services.

Ms Forbes said: "This is our opportunity to show our commitment to fund essential public services, to invest in our economy and to care for those most in need.

"In the Scottish Budget, we have taken responsible decisions to ensure that Scottish income tax is progressive and raises the revenue needed to support essential public services and the economy.

"It does so in the context of continuing UK austerity and against a backdrop of a UK Government careening towards Brexit at any cost, at the cost of our economy, at the cost of free movement of skills and talent and at the cost of our public finances.

"And in sharp contrast to the chaos and the uncertainty of the UK Government, the Scottish Government will keep on delivering good governance for Scotland".

Ms Forbes said that the tax proposals passed the four tests set out by the Scottish Government in 2017 - to protect the lowest paid taxpayers, improve progressivity, raise additional revenue to maintain and promote Scottish public services, and support the Scottish economy.

The minister also indicated that the rates would help to protect lower and middle income tax payers and suggested that 55% of Scottish taxpayers would continue to pay less than they would in the rest of the UK.

The Scottish Conservatives voiced their opposition to the rates resolution, with the party's finance spokesman Murdo Fraser accusing the SNP of breaking promises to freeze the basic rate of income tax.

Scottish Labour also indicated that they would not support the rates resolution, urging the Scottish Government to go further on its taxes on higher earners.