When I started to write this post I may have been a little premature with the heading. At that time the BBC website was looking at an increased tax rate of 21% for those earning more than £24,000 a year.
In actual fact it isn't quite as simple as that.
The Scottish government has announced income tax changes that will see higher earners pay more than elsewhere in the UK - and lower earners pay less.
The government has said that no one earning less than £33,000 in Scotland will pay more tax they do now.