The Scottish Government's tax changes came into effect on Thursday.
With the beginning of the new financial year, the tax changes, which ministers have claimed would raise an extra £129 million in 2023-24, laid out in the budget have come to fruition.
Announced by former deputy first minister John Swinney in December and passed by MSPs earlier this year, the changes will see both the higher and top rates of income tax increased by 1p, rising to 42p and 47p respectively.
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While the threshold for the 42p tax rate will be frozen, the Scottish Government is proposing all Scots earning £125,140 a year or more will pay the very top rate of income tax.
Deputy First Minister Shona Robison said: "The decisions we have made on income tax are fair and progressive by ensuring that those who can, contribute more.
"They strengthen our social contract with the people of Scotland who will continue to enjoy many benefits not available in the rest of the UK such as free prescriptions.
"The additional revenue will help us invest in our vital public services including the NHS, above and beyond the funding received from the UK Government.
"At the same time, the majority of taxpayers in Scotland will still be paying less income tax than if they lived in the rest of the UK.
"Now that the new financial year has started, I'd also encourage people to check that the tax code is correct on the first payslip they get.
"If you think your tax code is wrong, you can check your details with HMRC who will be able to help."
Meanwhile, Humza Yousaf's proposal for a new tax band could raise enough money to lift 20,000 children out of poverty, a think tank has said.
The IPPR's analysis said thousands of families could benefit if the money went towards increasing the Scottish Child Payment.
During the SNP leadership campaign, Mr Yousaf proposed a new tax band for those earning more than £43,662.
The IPPR modelled a similar proposal and found it generated an additional £257 million for the public purse.
The think tank said this would be enough to fund increasing the Scottish Child Payment to £40 per week, which could lift 20,000 children out of poverty.
So far 40,000 children are thought to have benefitted from the new social security payment.
IPPR Scotland director, Philip Whyte, said: "Lifting 60,000 children in Scotland out of poverty is not only morally right but it would also ensure Scotland meets its interim child poverty target in the coming year and set a clearer path towards our final targets in 2030.
"But political will, investment and action is needed.
"While we won't be able to see any change to tax rates until the next budget, this shows what is possible - but it also shouldn't stand in the way of moving quickly where we can now, including further increases for the Scottish Child Payment.
"The evidence is clear: Going further on progressive taxes in Scotland can loosen the grip of child poverty.
"Humza Yousaf made ambitious proposals to tackle child poverty in his leadership pitch - he must now deliver them in government."
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