First Minister Nicola Sturgeon says the Scottish government supports a 50p top rate of tax.

Ms Sturgeon says she does not believe the basic rate should be increased and that a "massive tax cut" should not be handed to the higher earners.

The fist minister says the Westminster government has the "wrong priorities".

Scottish Labour leader Kezia Dugdale says income tax should be increased.

Ms Dugdale explains: "We are now here in Scotland in a position to do things differently from the Tories."

She says her party's manifesto launching tomorrow will detail 1p on the basic rate and 50p on the top rate of tax.

Ms Dugdale says it is right to "ask the richest people in society to pay their share".

Willie Rennie says we should put 1p on the basic rate of income tax.

He adds that this money should be put into the Scottish education system which was once world renowned, but is now just "average."

The Scottish Lib Dem leader says that there also needs to be investment into mental health services.

Philip Sim
BBC Scotland political reporter

Scottish Greens co-convener Patrick Harvie says "people are feeling pretty scunnered with the number of votes" that have taken place.

Mr Harvie says many of them are raising issues that the UK government are responsible for.

The Scottish Greens co-convener adds that people in and out of work are being exploited by the UK government.

A nurse in the audience says she has to go to foodbanks and asks where the money to the NHS has gone, as nurses are seeing none of it "on the ground floor".

Sarah Smith goes to UKIP's David Coburn, who says Nicola talks all the time about independence but "wants to be ruled by Brussels".

Scottish Labour leader Kezia Dugdale says there is no immigration cap in the Labour manifesto and praises the contribution of EU nationals who should not be treated as bargaining chips.

Scottish Lib Dem leader Willie Rennie stresses the importance of EU citizens to Scotland's universities.

Mr Rennie asks if Ruth Davidson is lying now about immigration, as she accused Boris Johnson of lying before the referendum.

Ms Davidson says it is shameful that Mr Rennie is "scaremongering".

Scottish Conservative leader Ruth Davidson defends the UK Conservative party's immigration policy.

The first minister says she is "astounded" Ms Davidson is defending cutting immigration down to tens of thousands.

Patrick Harvie. Scottish Green co-leader, says if the UK government had shown any willingness at all to negotiate on the single market then this may have been a different debate.

Mr Harvie says UK Tory ministers want to re-write legislation without any parliamentary scrutiny.

He says the single market is so much more than just trade.

Sarah Smith asks Willie Rennie about his party's policy on a second referendum on EU membership.

The Scottish Lib Dem leader says the British people should have the option to reject a bad deal.