Scotland’s budget could still change if the Tory Government fails to deliver spending promises, Finance Secretary Kate Forbes warned.
The SNP minister said the position will be kept under review as MSPs rubber stamped tax rate bands for the coming year.
Top bands are being frozen while lower bands rise with inflation. It means most Scots will pay less tax than elsewhere in the UK but some people will be dragged into paying higher rates.
Holyrood will vote again on Thursday for the final budget package, which includes landmark free bus travel proposals for under-19s. An SNP-Green agreement has already smoothed the path to final approval.
The UK Government budget is normally known by now, but it was delayed because of the snap general election.
It means the Scottish Government had to draw up plans without knowing if there will be any major changes.
Forbes said: “The budget has taken place in exceptional circumstances, there has been a higher level of risk, so we are exposed to whether the UK Government delivers on its manifesto commitments.
“If the UK Government delivers less than we have assumed we may need to review our position.”
Scotland's new tax bands and rates:
Starter rate: £12,501 to £14,585 - 19%
Scottish Basic Rate: £14,586 to £25,158 - 20%
Intermediate Rate: £25,159 to £43,430 - 21%
Higher Rate: £43,431 to £150,000 - 41%
Top Rate: Above £150,000 - 46%
