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"No Scottish government has varied the income tax rate. The Parliament can only increase all the rates simultaneously or reduce all the rates simultaneously. This provides very little flexibility since the number of rates, the banding of them, and eligibility remain wholly UK responsibilities. Scotland also has no control over the tax thresholds.

For instance: the basic rate of income tax is 20%. The higher rate is 40%. The additional rate is 45%.

When the Scotland Act comes into effect in 2016, a Holyrood Government could choose to reduce the rates to 10%, 30% and 35%, or they could increase them to 30%, 50% and 55%. All three rates would have to move in tandem.

The Personal Allowance defines how much income you can earn before paying income tax. The tax threshold is £9,440 for 2013-14. This will still be controlled by Westminster.