The Scottish government announced yesterday that it intends to use its powers to vary income tax rates for Scots from 6 April 2018.  This will further complicate the UK tax system with a proposed additional 1% to be added to the higher and additional rate bands in Scotland increasing them to 41% and 46% respectively. Further changes are proposed to the basic rate band to introduce starter and intermediate bands of 19% and 21%.  Are these changes a step towards a more progressive tax system?