Finance Secretary Shona Robison has promised to abolish the two-child benefit cap in Scotland.
The two-child cap prevents parents from claiming universal credit or child tax credit for a third child.
Robison says her Budget proposals will mean that a majority of taxpayers in Scotland will pay less in income tax than those in England.
Robison says although there is no reason for large increases, there will be no cap on how much local authorities can raise council tax by next year.
Opposition parties have criticised the SNP's record while in power.
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