That brings to an end the final First Minister's Questions of 2023. If you've just joined us here are the headlines:

• Douglas Ross questioned Humza Yousaf on tax, demanding to know if it was fair that everyone earning more than £28,850 in Scotland would pay more income tax than they would in England
• Humza Yousaf hit back arguing the majority of people in Scotland would still pay less tax than they would south of the border
• Personal insults were exchanged with the Scottish Tory leader accusing the FM of being "high-tax Humza" and Yousaf hit back accusing the Tories of giving tax cuts to the rich at the expense of public services
• Anas Sarwar pressed the FM on his government's record in 2023, asking why everything he touches breaks and went on to say this week's budget was the most devastating in history
• Yousaf again defended his government's budget and argued Labour voted against plans to raise money - he called on the Scottish Labour leader to ask Santa for "a backbone"
• There was more consensus amongst the party leaders as they all paid tribute to the victims of the Lockerbie bombing and all those affected by the 35th anniversary of the atrocity
• There was also agreement on the need to tackle loneliness and the spiking of drinks over the festive period

That's all from the live page team today. The editor was Mary McCool and the writers were Craig Hutchison, Craig Williams, Philip Sim and Kirsten Campbell.

Have a peaceful festive period and a happy New Year.

Kirsten Campbell
BBC Scotland political correspondent

The budget has been the main focus of attention during the final FMQs of 2023 and the only gifts being exchanged are insults.

The Conservative leader Douglas Ross got a ticking off from the presiding officer for dubbing the first minister "high-tax Humza".

Humza Yousaf retaliated by pointing out the Conservatives hadn't won an election in Scotland in decades and that wasn't likely to change any time soon.

Labour leader Anas Sarwar argued the Scottish taxpayer was paying more and getting less after years of SNP failure, while the first minister suggested he should ask Santa for a backbone for Christmas.

Safe to say there's little sign of festive cheer in the debating chamber at Holyrood as MSPs prepare to depart for the Christmas recess.

Image source, PA Media

Pauline McNeill MSP askes what ministers are doing about the rise in "spiking" of drinks around the festive season.

The FM says it is an "abhorrent act of violence", outlines the schemes underway to combat it and agrees to speak to the justice minister about whether spiking should be recorded as a category-one crime.

The Conservative justice spokesman Russell Findlay follows up this question by noting that the government's spiking round table was due to meet in October but was cancelled "to the dismay of campaigners and victims" and accuses "complacent SNP ministers" of doing "precisely nothing".

He asks when the round table will next meet.

Yousaf says he is disappointed by Findlay's tone and says everyone in the chamber takes "spiking" seriously.

He says they will continue to work with anybody on this area.

Tory MSP Jamie Greene asks how the Scottish government can promote and assist organisations that tackle loneliness, isolation and self-harm over the festive period.

The first minister points out "Christmas, as we all know, can be an exceptionally difficult time."

He points to help available at the government website Mind to Mind, external.

There will be a public campaign over the festive period.

Jamie Greene highlights the work of Marion Scott at the Sunday Post and Age Scotland, external for their "incredible" campaigning on the issue of loneliness.

He also highlights the Samaritans, external who can be called on 116 123 at anytime of the day or night if you need to talk to somone.

There are also many organisations that can offer help available at the BBC's Action Line.

Kevin Keane
BBC Scotland environment correspondent

Image source, PA Media

Mark Ruskell from the Scottish Greens asks the FM what the government will spend on the climate emergency - Shona Robison announced £358m for plans to accelerate clean heating systems and a £49m investment to "make progress in Scotland's transition to a circular economy".

But Labour's Sarah Boyack says the government is already "failing in so many ways", citing cuts to the just transition fund and the scrapping of the green jobs fund.

These questions on climate action comes as we learned Scotland's climate is changing faster than expected.

A study by the James Hutton Institute in Aberdeen says February in some areas is already 2.5C warmer while rainfall is at levels forecast for 2050.

Scientists are concerned that the changes could affect food production and efforts to protect peatlands which store carbon.

A series of global weather records were broken this year - including the hottest year and the hottest month in July.

Season of goodwill... or campaign season?published at 12:47 Greenwich Mean Time 21 December 2023

12:47 GMT 21 December 2023

Philip Sim
BBC Scotland political correspondent

Anas Sarwar closed out 2023 by asking about the thing he’s asked about most weeks this year – health.

He opted for a bit of a festive selection box of topics, ranging from waiting times to housing funding in this week’s budget.

It built to quite a personal attack, with Mr Sarwar referring to Humza Yousaf as being “simply not a serious politician”.

The first minister hit back by suggesting that the Labour leader “doesn’t think for himself, he waits for the memo from head office” and that he should “ask for a backbone” for Christmas.

This was a typically savage exchange between two leaders who see each other as their key electoral rival in Scotland.

And each followed Douglas Ross in closing out with a pre-scripted monologue which seemed more designed for their social media channels than the parliamentary chamber.

So much for a season of goodwill – it’s still more like campaign season at Holyrood.

Sarwar says Yousaf is "simply not a serious politician"

The Labour leader attacks the SNP's tax changes saying the "so-called progressive tax rise" would raise £82m and says "that would buy you a fifth of an SNP ferry that hasn't even sailed yet".

He says 2023 will be remembered as "the year when the SNP were found out" and asks whether the FM thinks 2024 will be any better.

Yousaf responds that Sarwar comes to the parliament demanding more money for public services but opposes the government's plans to raise that money.

He tells Sarwar to ask Santa for "a backbone".

Image source, PA Media

Much of the coverage of the budget has concentrated on how much money is being raised and the Scottish government is keen to show where spending is increasing.

The economic research group the Fraser of Allander Institute has pin-pointed some areas where spending is being squeezed.

The Scottish Funding Council sees its funding permanently cut by over £100m, which will include reductions in first year university places for Scottish-domiciled students.

Their report says capital spending is taking a hit - 4% cut in real terms. This means a cash cut of £170m.

The Affordable Housing Supply Programme has been reduced by £196m, and this means a 37% reduction in the past two years.

Sarwar continues his attack on the FM's record, saying the budget cuts £200m funding from affordable housing and cuts both mental health and fuel security funding when all these areas are in "crisis".

He says it is the most "devastating" budget in the history of devolution and asks "why is it on his watch the Scots pay more and get less?"

Yousaf responds that because of his government 90,000 children will be taken out of poverty this year and attacks Labour's support for limits on benefits.

He says there were challenges for the budget caused by 13 years of "Conservative austerity".

Yousaf rounds on Sarwar for making personal attacks, saying you know he's losing the argument when he does that.

The FM defends the budget's "record" £19.5bn investment into the NHS which he says ensures Scotland has the best paid NHS staff in the UK and gives more money to care workers.

Yousaf says the global pandemic has affected waiting lists but points out a 69% reduction in the longest waits (two years) for outpatients.

He says two-year waits for inpatients have reduced by 26% and calls for Labour to support their budget.

Image source, Scottish Parliament TV

The Labour leader Anas Sarwar extends his deepest sympathies to those who lost loved ones in the Lockerbie disaster and praises the emergency services for their "bravery and resilience" after the tragedy.

He then points out that Humza Yousaf started the year as health secretary and says that over the year things in the NHS have got worse and not better.

He says more than 425,000 patients waited more than four hours at A&E this year, with 55,000 waiting more than 12 hours.

He says waiting lists have increased and asks the FM why "everything you touch breaks"?

Income tax is key party rhetoric - but there's more in the nuancepublished at 12:23 Greenwich Mean Time 21 December 2023

12:23 GMT 21 December 2023

Philip Sim
BBC Scotland political correspondent

Tax has long been a core campaigning point for the Scottish Conservatives – ever since the distinct Scottish income tax system was set up.

Adding a sixth band only adds to the questions for Douglas Ross, who is hoping to hoover up votes from professional classes like doctors who are hit by the changes.

In a way this week’s budget has changed little about this debate - as ever, the Scottish government says the block grant is too small; the Tories say it’s at record levels.

The Conservatives point to Scotland as the “highest taxed part of the UK”, while the SNP hit back that the majority of taxpayers here pay less.

The truth is that the numbers at the bottom end of the scale are forgettable - a slim majority pay £23 a year less in income tax.

And the idea of higher rate taxpayers fleeing to England is overblown, when you look at migration figures - the bigger danger from behavioural change on tax is actually people working fewer hours or putting more money into their pensions.

But enough of such nuance. This is key rhetoric for parties to bang the drum about – and it illustrates a key ideological difference between the SNP and Conservatives, which both are happy to highlight.

Douglas Ross insists the UK government is providing the highest level of funding to the Scottish government.

The Scottish Tory leader accuses the SNP of wasting tax payers money, citing ferries that don't float and the gender reform legal battle which has now been dropped.

Shops, pubs and hotels won't get the same business relief as in England and Wales, he says.

Ross asks: "Why are the SNP are putting Scottish businesses at a disadvantage?"

The first minister says Dougls Ross has no credibility when it comes to economic mattters.

Humza Yousaf tells the chamber if his government had spent the "paltry" £10.8m from the autumn statement as health consequentials it would have funded five hours of NHS Scotland activity.

He argues his government will not give tax cuts to the wealthy at the expense of public services.

Image source, Scottish Parliament TV

Douglas Ross says the budget was about "Scots paying more and getting less".

The budget risks forcing highly-skilled people out of Scotland, says the Scottish Tory leader.

He asks will key workers be forced out of Scotland's NHS?

Humza Yousaf hits back saying Ross is "brave" to bring up the NHS in a week when there are junior doctor strikes south of the border, but not here in Scotland.

The first minister points to a net inward migration of nearly 10,000 within the UK.

He defends his government's choices and reiterates there has not been a single day lost in Scotland's NHS to strike action.

The first minister also adds his thoughts and prayers to all of those who continue to feel the impact of the Lockerbie terror attack.

Humza Yousaf now turns to the tax question.

"The majority of those in Scotland will pay less tax compared to those in the rest of the United Kingdom," he insists, referencing how most people in Scotland earn less than £28,850.

He points out the Tories went for a tax cut of £754 for the top earners, while the Scottish government are asking the top 5% to pay a little more.

Yousaf says this has allowed the NHS over £500m of an uplift.

Tax payers in Scotland now fall in one of six bands. The rest of the UK has three.

The new advanced rate is expected to affect 114,000 taxpayers.

Image source, Scottish Parliament TV

Douglas Ross reminds the chamber that today marks 35 years since the Lockerbie disaster and he says his thoughts and prayers are with all that were affected.

The Scottish Tory leader turns to tax and says everyone in Scotland who earns more than £28,850 will pay more tax than workers south of the border.

In total that's 1.5 million Scots paying more than those elsewhere in the UK, he says.

He says: "Does Humza Yousaf think its fair that a majority of Scots will pay more tax than people south of the border who earn the same wage?"

The Scottish Fiscal Commission said, external this week anyone earning more than £28,850 - slightly above median earnings - will pay more in income tax but that it was unclear if the majority of people in Scotland face higher taxes when other levies are taken into account.

Here we go for the last time this year, FMQs gets under way.

Humza Yousaf is ready poised in his seat and Douglas Ross gets to his feet to ask his first question.

What can we expect from the final FMQs of the year?published at 11:21 Greenwich Mean Time 21 December 2023

11:21 GMT 21 December 2023

Philip Sim
BBC Scotland political correspondent

The final FMQs of 2023 might have provided a space for reflection on a turbulent year.

We have seen a change of first minister, a change of momentum in the polls, and a whole host of political dramas which have provided endless material for parliamentary debate.

But this is budget week, so there’s really only one topic on the table for opposition leaders.

There’s a fairly natural breakdown too, with the Tories likely to lead on tax (too high!) and Labour on spending (too low!).

Expect lots of festive puns – the Grinch, who’s on the naughty list, goodwill to all MSPs.

But also expect a look ahead to the politics of 2024, which will almost certainly be an election year. The priorities parties outline now and the positions they choose to take will tell us a lot about how they plan to campaign.

Image source, PA Media

It's a very busy time at Holyrood and the budget for 2024/25 has dominated proceedings.

The Scottish government's budget statement, external created a new tax band, meaning Scotland now has six different income tax rates. You can read all about the budget here.

The leaders of Scotland’s 32 local authorities are meeting this morning to discuss their budget settlement from the government. Finance Secretary Shona Robison’s tax and spending plans this week included cash for a council tax freeze and funds for public services.

Scottish ministers also confirmed they will abandon their legal challenge against the UK government veto of gender recognition reforms.

We learned the new completion date for the dualling of the A9 between Inverness and Perth had been delayed by 10 years until 2035.

It has been announced rail fares across Scotland will increase by 8.7% from April next year.

As ever at this time of year, the NHS is facing severe challenges and is regularly chosen by either opposition party leader as the focus of their questions.