The Scottish government does not intend to increase income tax rates or introduce new bands in next year's budget, First Minister John Swinney has vowed.
However, the SNP leader did not disclose if the pay thresholds will remain the same.
In the 2025 Budget, Chancellor Rachel Reeves announced £26bn worth of tax rises - including extending the freeze on tax thresholds which could see earners dragged into higher bands if they get a pay rise.
At First Minister's Questions on Thursday, Scottish Tory leader Russell Findlay accused the UK chancellor of "screwing taxpayers".
He added: "She's also borrowing even more money, leaving more debt to future generations. And she did all of this, all of this, despite saying that she would do none of it.
"Does John Swinney intend to keep the SNP manifesto promise not to raise tax on Scottish workers?"
In Scotland, Holyrood ministers have used devolved powers to set up an income tax system with seven bands compared to the UK's four.
Earlier in the day, Finance Secretary Shona Robison said the tax strategy in January's budget would remain the same ahead of next year's Holyrood election.
Citing this, Mr Swinney said: "Obviously, the government is giving consideration to the implications of the United Kingdom budget for the Scottish budget.
"But the finance secretary confirmed this morning that the Scottish government will not increase income tax rates or introduce any new bands."
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The UK government's scrapping of the two-child benefit cap has freed up about £155m in Scottish government funding that was going to be used to mitigate the cap north of the border.
Mr Findlay, MSP for West Scotland, urged Mr Swinney to now use that cash to lower income tax bills.
He said: "We believe that Scottish taxpayers deserve to keep more of their own hard-earned money. They deserve fairness and they deserve a break from higher bills."
The first minister previously said the money would be invested in other initiatives to help reduce child poverty "even further".
Mr Swinney said he was "glad" the Scottish government "shamed the Labour Party into acting on this particular issue".
He added: "So, when Mr Findlay attacks me for asking people on higher earnings to pay more in tax, I'm prepared to do that so that I can work to eradicate child poverty, which is the best thing for the future of our country."
(c) Sky News 2025: No changes to Scottish income tax plan, First Minister John Swinney vows
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