Here are the main points from today's session of FMQs:

• Scottish Tory leader Russell Findlay quizzed the first minister on potential tax rises, after Chancellor Rachel Reeves refused to rule them out in the upcoming UK budget.
• Findlay asked Swinney for a "cast-iron guarantee" that taxes would not go up.
• The first minister refused to rule out a tax hike - saying decisions on tax would be made "very carefully", and the Scottish government would lay out its fiscal plans in the Scottish budget in January.
• Scottish Labour leader Anas Sarwar criticised the Scottish government for long ambulance waits, highlighting the cases of footballers Charlie Fox and Brooke Paterson - Swinney apologised and said staff were working under "incredible demand".
• Scottish Greens co-leader Ross Greer asked about new North Sea oil licences and development of the Rosebank oil field, and Swinney said he was focused on "delivering a just transition".

• Other questions covered budget spending, dualling the A96 and social media rules following a rise in online child abuse.

That's all from us today. This page was edited by Paul McLaren and written by Megan Bonar and Katy Scott.

Independent MSP Fergus Ewing asks the FM to call on the UK government to rethink plans to open Cameron Barracks in Inverness to house asylum seekers.

The MSP says many residents “harbour serious concerns" about the plans which he says are not born out of racism.

Swinney says he is engaging constructively with the UK government but adds he has received “no substantive detailed response” to a range of practical questions he asked.

He says it's an issue that needs to be addressed but there has to be better engagement with communities and local councils.

Scottish Labour’s Martin Whitfield asks about a rise in online child abuse, highlighted by Police Scotland’s Chief Constable Jo Farrell.

The FM says a group tackling sexual abuse is taking forward plans to "prevent, disrupt and provide support to victims".

He says the regulation of social media companies is down to the UK government and Ofcom but adds he is “trenchant supporter” of tougher measures.

Scottish Liberal Democrat MSP Beatrice Wishart asks for a response to the announcement that Eastern Airways, which runs lifeline regional services in the Highlands and Islands, has entered administration.

Swinney says this is of significant concern and he understands it will be worrying for staff, communities and businesses.

Anyone facing redundancy will be supported by the Scottish government, he adds, and measures have been put in place for alternative transport.

He says the government is working with Highland Council to establish alternatives to the Aberdeen to Wick link.

Scottish Labour MSP Michael Marra asks Swinney about an Audit Scotland report which suggests the government underspent £1bn of its budget.

The MSP says the “knackered” government’s spending of public money is a “disaster” and asks where the money has gone.

Swinney says he welcomes Audit Scotland’s “unqualified opinion” and says an underspend does not mean a loss of spending power, insisting Labour MSP "doesn't have a clue" about public finances.

Conservative MSP Douglas Lumsden is next up with a question on road safety in the north east of Scotland after 24 people were killed and 384 were injured last year.

He asks if the Swinney will "honour his party's 2011 promise of fully dualling the A96".

The first minister says a range of measures have been taken to address safety on the A96 but he recognised there remained significant challenges.

He says future decisions will be shaped by the budget and the infrastructure investment plan in January.

Swinney determined to stay on the fence on oil and gaspublished at 12:43 GMT 6 November

12:43 GMT 6 November

Phil Sim
Scotland political correspondent

Ross Greer was pushing John Swinney for a yes or no answer on whether the government opposes the Rosebank oil field off Shetland.

It’s a question that’s followed the first minister for a little while now, but the answer has always been quite a bit more nuanced than a flat yes or no.

Greer pointed to the fact the government doesn’t have a formal energy strategy, and that its previous draft included a presumption against new oil and gas exploration.

It’s worth nothing that wouldn’t make any difference in the case of Rosebank, where the exploration was done over 20 years ago - it’s a drilling licence that’s at stake now.

And, in any case, the first minister is determined to stay on the fence. He said we will continue to need fossil fuels during the energy transition, and that he needs to be able to look oil and gas firms in the eye and not consign their workers to the scrapheap.

The Scottish government has also stepped up its lobbying against the windfall tax on these companies - Gillian Martin was talking about wanting it scrapped or replaced in general questions this morning.

Martin will be unveiling a climate change plan this afternoon which will underline that the Scottish government is very committed to renewable energy - they are clearly much more keen on onshore and offshore wind than they are on fossil fuels or nuclear power.

But with an election on the horizon it also serves their purposes to be able to stay flexible on energy policy without being tied down to a black and white position.

Greer calls on Swinney to “pick a side” and oppose the Rosebank oil field.

Swinney responds that he is on Scotland’s side in everything he does.

The FM says he is focused on "delivering a just transition” that helps protect jobs in the oil and gas industry while protecting the journey to net zero.

Image source, Scottish Parliament TV

Swinney says that even some members of the Scottish Greens accept that fossil fuels need to be utilised during the net zero transition.

Greer says he asked a yes or no answer but Swinney didn't answer it.

The Scottish Greens co-leader says approving Rosebank would be a “disaster” and takes the country further away from investment in renewables.

Scottish Greens co-leader Ross Greer is next, he asks about new North Sea oil licences.

He asks whether, in a new application from a fossil fuel giant, it has admitted that drilling at Rosebank will be 50% more polluting than initially thought.

He claims the Rosebank oil field would be the “greatest act of environmental vandalism of our lifetime” and asks the FM to oppose it.

Swinney says all development on oil and gas licences needs to be consistent with “our journey to net zero.”

NHS challenges will be a key election battlegroundpublished at 12:35 GMT 6 November

12:35 GMT 6 November

Phil Sim
Scotland political correspondent

Another week, and another session of FMQs where Anas Sarwar leads on the health services and waiting times.

It’s his favourite case study of services which he says are struggling under the SNP.

There is usually a personal case study too - a very familiar formula, but an effective one. John Swinney has again found himself apologising to a patient who had to wait too long for an ambulance.

He agrees that in general there are too many people waiting too long - but points to progress being made at chipping away at the figures.

But the first minister knows that figures only go so far, particularly when it comes to election campaigns - people have to feel there is an improvement in their real lives.

And that is why the SNP is also constantly coming up with new policies, like the idea of walk-in GP clinics and the extra funding announced for health services this week.

It’s going to be an absolutely key element of the election contest.

Image source, Scottish Parliament TV

Sarwar stresses that, 10 years ago, 83% of life-threatening cases saw an ambulance arrive in 10 minutes, but that is now only 61%.

He says waiting times are too high and asks: “Doesn’t this prove that Scotland’s NHS can't risk a third decade of this tired and incompetent SNP government?”

Swinney says that there are complexities in cases of long waits as individuals could have vulnerabilities.

However he says too many people wait too long, but that all long wait categories are coming down.

Sarwar says ambulance response rates are getting “worse and worse” and asks Swinney why that is the case.

The first minister says he acknowledges that public services do not always meet expectations, which he apologises for.

He says staffing is up but they are working under “incredible demands” to meet expectations, which they do in the “overwhelming majority” of times.

Anas Sarwar is up next and he begins by saying the Scottish Ambulance Service is in crisis.

It comes after a Queen’s Park footballer waited 10 hours for an ambulance with a knee injury and Linlithgow Rose player Brooke Paterson waited five hours with a broken leg.

The Scottish Labour leader asks the first minister what he says to those waiting in pain.

Swinney says he has apologised to Brooke Paterson for the ambulance service error and that the service was also investigating the case of Charlie Fox.

He says public services are under pressure, but continue to deliver a fantastic service in most cases.

The FM is in a pinch over taxpublished at 12:22 GMT 6 November

12:22 GMT 6 November

Phil Sim
Scotland political correspondent

For all that it has come about via a crushing electoral defeat, the Conservatives are quite enjoying being in opposition at both Holyrood and Westminster.

Russell Findlay can cheerfully wire in about the Scottish and UK governments without a Tory administration down south providing ammunition for John Swinney to throw back at him.

But there is clearly something going on here in terms of tax.

The Scottish government committed last year to not increasing income taxes before the Holyrood election, a position John Swinney said he was “very happy to reinforce” just last week.

But having spent the past year banging the drum for the UK government to increase rates rather than make cuts, the prospect of them actually doing so has put the first minister in a pinch.

If Chancellor Rachel Reeves does increase rates, it would mean the block grant adjustment - the money subtracted from Holyrood’s annual budget to account for income tax being devolved - goes up.

That might not matter if UK spending increases enough to see the block grant also increase; but it the chancellor uses the money to plug gaps or create headroom, then Holyrood’s budget will take a hit.

And that’s why Swinney now can’t rule out tax rises, as he did as recently as last week - he needs to see the state of the finances before he commits to a decision.

Image source, Scottish Parliament TV

Findlay says Swinney should be looking to bring bills down, not hiking them “year, after year”.

He says SNP plans could lead to big council tax rises.

Swinney responds by saying that council tax is lower on average in Scotland than elsewhere in the UK.

Findlay asks for a “cast-iron guarantee” of no further tax rises in Scotland.

He says: “people deserve a break” and deserve to "keep hold of more of their hard-earned money".

The FM says they have asked some people in Scotland to pay more in tax but most taxpayers in Scotland have paid less than elsewhere in the UK this year.

He reminds parliament of policies supported by tax, such as free tuition fees and free prescriptions which he says are improving the lives of people in Scotland.

Image source, Getty Images

The finance secretary has previously warned UK tax changes could have "a massive impact" on Scotland's public services.

Shona Robison said that an income tax increase south of the border could lead to a £1bn cut in the Holyrood budget, and refused to rule out raising income tax here to plug any shortfalls.

It came after Chancellor Rachel Reeves fuelled speculation of hikes ahead of the Autumn Budget.

The Scottish government has used its devolved powers to create a distinct income tax system from the rest of the UK.

The first minister warns that decisions must be taken “very carefully” when it comes to tax.

He calls Labour’s previous decision to increase National Insurance contributions “absurd” and says it's stifling growth.

Findlay agrees with the FM on National Insurance, but reminds him that he previously called on the UK government to raise income tax after the last budget.

Image source, Scottish Parliament TV

Russell Findlay says Labour promised before the last general election not to raise taxes, but that is what they are set to do.

He asks if John Swinney thinks they are right to do so.

The first minister says the Scottish government will set out the Scottish government's position on tax in their budget in January.