For years the SNP said they would be progressive on tax.

That was when the Scottish Government didn’t have control of tax.

Now it does and can raise income as well as spending what it is given.

Last year Derek Mackay didn’t increase the higher rate threshold when the UK Chancellor did, meaning people on the higher rate, while not having their tax increased, paid more than they would if they were in England.

He has done the same this year and the gap for those on above £43,000 a year is wider.

While unlikely to chase people away, paying an extra £1000 a year could be a factor in deciding to re-locate here to work in higher paid jobs in say, schools or hospitals especially if house prices are high.

Mr Mackay has been neither reckless nor radical, when people on lower incomes are better off it is not by much and he has not taxed the rich, only not given them a cut. A sort of tinkering at the margins.

An interesting contrast is in the reactions of campaign groups.

The Federation of Small Businesses was pleased citing lower business rates.

Meanwhile, Poverty Alliance and Child Poverty Action Group, described it as a missed opportunity to take people out of poverty.

You can’t please all the people all the time, but you can choose who you try to please.