Income tax rates for higher earners are expected to be increased in Scotland for the next financial year.
The BBC understands the deputy first minister, John Swinney, will announce the changes in his budget statement.
He is expected to put up the higher rate of tax from 41p to 42p in the pound and to increase the top rate from 46p to 47p.
The tax threshold for the top rate is also expected to be lowered from £150,000 to closer to £125,000.
This change has already been announced for other parts of the UK by the Chancellor.
The Scottish government has frozen the threshold for the 41p higher rate in recent years – it currently begins at £43,663 in Scotland, compared to £50,271 elsewhere in the UK.
The changes to Scotland’s income tax rates are designed to increase the revenue the Scottish government generates so it can spend more on key public services.
Unions and anti-poverty campaigners had been demanding tax increases for higher earners, while the Conservatives and some business voices have warned that tax rises could be a drag on economic recovery.
The changes will also widen the divergence in tax policy between Scotland and the rest of the UK.
And they will be a significant departure from the SNP’s manifesto aim not to alter income tax rates for the duration of this parliament.
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