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Scottish ministers mull tax rise for wealthy amid tricky budget decisions

Finance secretary must find way to bring either Greens or Lib Dems onboard while plugging possible £200m shortfall

Scottish ministers are contemplating modest tax increases for the better off and plan to scrap the freeze in council tax rates as they search for extra money in this week’s budget.

Shona Robison, the Scottish finance secretary, is under pressure to provide a vote-winning budget on Wednesday after being given a record amount of funding from the Treasury for next year.

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