The team deep dives into the Scottish budget and the new tax rate. Following Tuesday's budget, where Scottish Finance Secretary Shona Robison announced a new 45% tax rate on earnings between £75,000 and £125,140, as well as an increase to the top rate of tax and confirmation of plans for a council tax freeze, Phil Sim sits down with BBC correspondent David Henderson and Mairi Spowage, Director of the Fraser of Allander Institute, to go over the fine details of the Scottish budget, what it means for voters, and what impact it might have politically as parties consider the upcoming election.