Homebuyers in Scotland will pay no tax on properties costing less than £135,000, Finance Secretary John Swinney has announced.

And a 12% marginal rate for houses costing more than £1m will come into force next April, when stamp duty is replaced north of the border.

Mr Swinney's plan came in his budget proposal for the year ahead.

Opposition politicians said the finance secretary had failed to live up to his promise of protecting health spending.

Under the government's new Land and Building Transactions Tax, a marginal tax of 2% would apply to the proportion of a transaction between £135,000 and £250,000, while a 10% rate will apply to those between £250,000 and £1m.

Mr Swinney told MSPs: "As a result of the rates I have announced today, nobody will pay tax on the first £135,000 of their house purchase. 5,000 more transactions will be taken out of tax, supporting first-time buyers and those buying properties in the affordable market."