Tax rates to rise for higher earners in Scotland
The higher rate of income tax will go up from 41p to 42p in the pound and the top rate from 46p to 47p.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction: Tax rates to rise for higher earners in Scotland

### Response: The higher rate of income tax will go up from 41p to 42p in the pound and the top rate from 46p to 47p.