Responding to the Scottish Government's income tax paper published this morning, Scottish Liberal Democrat leader Willie Rennie said:
"We welcome the willingness of the SNP to have a debate. It is significant that the SNP are prepared to move and change their policy.
"The report shows that Scottish Liberal Democrat proposals deliver sufficient fair taxation to allow us to transform education in Scotland for the good of our long term economy.
"Our plans are shown to be progressive and to have the most certainty behind them.
"It is also clear that nobody earning under £18,800 will pay any more income tax next year than they do today under our plans".