That draws our live coverage to a close. If you're just joining us here are the headlines:

• John Swinney was challenged on the record sanctions handed to Michael Matheson over his iPad data roaming bill
• Douglas Ross asks what sanctions Matheson should face asking: "In what other walk of life would Michael Matheson stilll be in a job"
• The FM says he accepts the conclusions that the parliament came to last night and says he didn't vote for the sanctions because he felt the process was tainted
• Anas Sarwar also focuses on Matheson accusing the SNP of holding Scotland to a lower standard and then highlights record high NHS waiting lists
• Swinney acknowledges the challenges facing the NHS in Scotland and says he is sorry for the amount of time people are having to wait for treatment
• Patrick Harvie calls on the Scottish government to ban companies that are profiting from the ongoing assault on Gaza from receiving public sector contracts and grants
• The FM pledges to look at any support given to companies

Today's editor was Paul Hastie. Ashleigh Keenan-Bryce, Craig Hutchison, Philip Sim and Jamie Russell were today's writers.

Glasgow Labour MSP Paul Sweeney asks the first minister why, if the climate emergency is a key priority, rebuilding the 50-year-old M8 viaduct at more than £150m is a priority?

He says there was "no consultation with my constituents, while cutting the city's public transport budget to zero".

The first minister says essential projects such as the M8 viaduct need to be carried out to ensure public safety and to guarantee "the appropriate level of connectivity within our communities".

He says there are debates to be had about the "merit" of individual projects but adds that the government has the responsibility to work with local authorities to agree infrastructure improvements.

Scottish Conservative MSP Sue Weber questions the first minister on the progress for families affected by an explosion in Edinburgh in December which destroyed property, killing one person.

She asks whether the first minister will meet with her and families affected to move things on for "those left in limbo" following the explosion.

Swinney said having grown up not far from the scene of the tragedy, he watched from afar "with horror" and will happily meet with Ms Weber and her constituents on this matter.

Parents, teachers and pupils have been staging demonstrations in Glasgow over plans to cut teacher numbers in the city.

Glasgow City Council is set to axe 172 teaching posts this year and a total of 450 over the next three years.

Many are worried the cutbacks will particularly affect the support available for children for have extra support needs.

Cora Bissett, who has an eight-year-old daughter at Battlefield Primary School, said: "Even for people who deem their kids not to have additional support needs, you know, the teacher's focus is going to be spread so thinly that every child is affected.

"Teachers are going to be stretched to breaking point and they won't be able to give the kids what the need to excel," she said.

A Glasgow city council spokeswoman said council officers were considering a range of proposals to save £108m.

She said: “At every stage we will do everything we can to minimise any impact to schools but in the current financial climate the council must look at every option."

• Read more here: Glasgow parents protest against plans to cut 450 teachers - BBC News

Image source, Scottish Parliament

Scottish Labour MSP Pam Duncan-Glancy asks the first minister for the Scottish Government's position on teacher numbers in Glasgow.

The first minister says the government remains committed to protecting teacher numbers, offering local authorities £145.5m in this year's budget to do so.

He says: "This funding will allow councils to protect teacher numbers in order to support children's education.

"This government remains committed to closing the poverty-related attainment gap and to reducing teacher workload. I do not believe this will be achieved by cutting teacher numbers in our schools."

The first minister says the Scottish Government is in discussion with COSLA to work on delivering shared commitments to education.

Image source, Scottish Parliament

Russell Findlay asks the first minster about rising drug deaths in Scotland tied to Nitazene synthetic opioids, an addictive and dangerous drug - and if they should remain categorised as a Class A illegal substance.

The Scottish Conservative MSP for West Scotland says there were almost 50 known deaths in Scotland linked to synthetic opioids this year.

"Just last week there was a mass overdose in Paisley," he says.

First minister John Swinney says Mr Findlay is "absolutely correct" to be raising the alarm of the dangers of the drug.

He adds that Public Health Scotland are communicating that message and says that a combination of activity is necessary to tackle the threat.

Mr Swinney says the Scottish Governemnt is "deeply engaged" to address the significant threat in three areas:

• Awareness raising
• Ensure effective police response to counter supply of drug
• Harm reduction

More debate on Michael Mathesonpublished at 12:43 30 May

12:43 30 May

Philip Sim
BBC Scotland political correspondent

Another day at Holyrood, another debate about Michael Matheson’s iPad data roaming bill.

The SNP may have been hoping that the matter might have been closed by the votes at Holyrood on Wednesday, with the health secretary now off serving his ban.

But both Douglas Ross and Anas Sarwar clearly think there’s still an opening there to chip away at John Swinney and his party, with one eye on the general election campaign.

For Ross it was a question of the first minister’s personal integrity. This drew an angry response from Swinney, who said the Tory leader had lost the argument when he had to resort to personal abuse.

For Sarwar the argument was more that the iPad row has proved a distraction from the day job – saying the government was “putting the SNP first, not Scotland”.

The Labour leader wanted to tie the issue to the state of the health service, even throwing in a case study of a patient as he built up to a fairly blatant pitch for votes on 4 July.

But it was clear Swinney was ready for this, with quotes from Wes Streeting and Rachel Reeves in his folder to read out in response, making arguments about NHS privatisation and austerity.

If the discussion of Matheson and his roaming bill is feeling pretty familiar by now, these election talking points are going to be very well-worn by the time polling day comes around.

Image source, Getty Images

First Minister John Swinney wrote to Prime Minister Rishi Sunak and Leader of the Labour Party Keir Starmer on Tuesday to ask if they would recognise a Palestinian state.

Speaking on a campaign visit to an exhibition of poems written by children in Gaza, the SNP leader claimed his party had been Westminster’s moral compass on the conflict.

And Mr Swinney argued the UK should follow the lead of Ireland, Norway and Spain in recognising a Palestinian state.

In recent months the UK government has said it was considering such a move.

• Read more here: John Swinney calls on UK government to recognise Palestinian state - BBC News

The first minister acknowledges the seriousness of these issues and calls for an immediate ceasefire in Gaza, says hostages should be returned and that arms sales to Israel should stop.

John Swinney says he believes the UK should recognise the state of Palestine as an independent state.

He pledges to look at support for any companies that are on the list.

Image source, Scottish Parliament

Patrick Harvie says the first minister called on the UK government to recognise the state of Palestine and end arms sales to Israel.

The Scottish Greens co-leader adds the Scottish government has not taken action to ban companies on the UN's list of complicit companies.

He calls for such a ban.

The first minister says he understands the anxiety Natalie faces since December and is sorry she has not heard anything in relation to the surgery. He asks Sarwar to provide him with the details following todays session and he follow this up.

"Let me say, patients like Natalie are my focus," Swinney says

"I'm spending a huge amount of my time as first minister focusing on the real and legitimate concerns of the people of Scotland on our public services."

He says his priorities to improve public services forms a key part of his major themes alongside eradicating child poverty, reaching net zero and stimulating economic growth.

Sarwar responds to the first minister by saying waiting lists in Scotland are going up, not down and the first minister needs to "get his head out of the sand".

The Scottish Labour leader cites an example of a Glasgow constituent, Natalie, who required emergency surgery for a brain tumour. Natalie was told in December last year she would require serious surgery to remove the tumour but "has heard nothing since".

Sarwar asks the first minister if he agrees that NHS patients like Natalie should be the first minister's priority, not defending a "failed health secretary who attempted to misuse public money".

Image source, Scottish Parliament

The first minister says he is the first to acknowledge the challenges facing the NHS in Scotland, which have been well discussed in parliament in the aftermath of the pandemic.

"I am sorry for the amount of time people are having to wait for treatment. We are reducing the longest waits and we're making headway in that."

He adds the government is making steps such as investing £30m in the waiting lists programme and establishing national treatment centres.

Image source, Getty Images

NHS waiting lists in Scotland have reached a record high, figures released on Tuesday show.

Public Health Scotland recorded more than 690,000 waits for appointments or treatment for non-urgent care as of 31 March.

It also reported , externalmore than 8000 waits over two years and 85,000 waits of over a year for either an outpatient appointment or to start treatment.

The Scottish government said it is spending £30m to tackle waiting lists, but opposition parties have criticised its handling of the health service.

While more patients are being seen, more are continuing to be added to the list.

Of the waits, 534,178 were for outpatient treatment, up by 10% from the same point last year and more than double the size of the list before the pandemic.

• Read more here: NHS Scotland waiting lists hit record high - BBC News

Image source, Scottish Parliament

Anas Sarwar begins his questions to the first minister by continuing to probe the first minister on the Michael Matheson vote on Wednesday.

He echoes Douglas Ross's earlier statements that had this happened to an MP in Westminster, Matheson may have been subject to a by-election and says, "yet again, the SNP hold Scotland to a lower standard and believe it's one rule for them, another for everyone else."

He adds that as the first minister spends "all his time managing his party and defending sleeze", NHS waiting lists reached a record high.

Sarwar asks why the first minister is putting his own MSPs first, not Scotland.

Douglas Ross asks what sanction would be reasonable.

The Scottish Tory leader says a constituent wrote to John Swinney saying the £11,000 claim was the equivalent of five years of tax on their retirement income.

He accuses John Swinney of backing a man who has no integrity.

John Swinney reiterates that he accepts the decision that parliament arrived at yesterday.

The first minister explains that he didn't vote for the sanctions because he felt the process was tainted.

Image source, Getty Images

The former Scottish health secretary Michael Matheson was issued a record ban from parliament on Wednesday for breaching Holyrood's expenses policy.

Mr Matheson, who is the SNP MSP for Falkirk West, racked up an £11,000 data bill for his parliamentary iPad while abroad on holiday to Morocco between December 2022 and January 2023.

This led to a Mr Matheson to be banned from Holyrood for 27 sitting days and will have his salary withdrawn for 54 days.

Mr Matheson, who quit the cabinet in February, said: "I apologise and regret that this situation occurred."

The SNP did not vote for the sanction and called for a review of the complaints process, arguing it was open to bias and prejudice.

First Minister John Swinney said he feared other MSPs who might in future “put a foot wrong” could be subjected to a “prejudicial process”.

He told reporters: “I wouldn’t like that done to me, so why should I turn a blind eye when it’s done to someone else?”

• Michael Matheson given record Holyrood ban over iPad scandal - BBC News
• Key dates in the Michael Matheson iPad scandal - BBC News

Douglas Ross says Swinney refused to support any sanction for his "friend" Michael Matheson.

The Scottish Tory leader points out Matheson has not been suspended from the SNP.

He argues that people across Scotland think Matheson should be sacked.

Ross points out that an SNP MSP (Fulton MacGregor) said in the debate "we actually need more MSPs like Michael Matheson".

He asks what the first minister thinks would have been a suitable punishment for the "disgraced former health secretary".

Image source, Scottish Parliament

The first minister says he thinks the issues in relation to Michael Matheson have been well exercised in the parliament.

"I accept the conclusions that parliament arrived at last night," John Swinney tells the chamber.