Humza Yousaf faces questions over income tax rises

1. Humza Yousaf is facing opposition party leaders and backbench MSPs in the final first minister's questions of the year
2. Scottish Conservative leader Douglas Ross asked the first minister whether it was fair that everyone earning more than £28,850 in Scotland should pay more income tax than they would in England
3. Mr Ross argued that people Scotland were being asked to "pay more and get less"
4. Mr Yousaf said the majority of people in Scotland still pay less tax than they would south of the border
5. Scottish Conservative leader Anas Sarwar highlighted cuts to affordable housing and mental health services in the budget, which he described as being the most devastating in the history of devolution
6. Mr Yousaf claimed Mr Sarwar did not have the backbone to "challenge Tory austerity"
7. The session also saw party leaders pay tribute to those who died in the Lockerbie bombing 35 years ago

Welcome

PA/Jane Barlow

Humza Yousaf and Shona Robison have already had an extrmely busy week

Good morning and welcome to our live coverage of the final first minister's questions of 2023.

Humza Yousaf will have been preparing to field questions from Douglas Ross and Anas Sarwar in a week that has been dominated by the budget.

However it's been an exceedingly busy week in politcs and it will be interesting to see how much festive cheer is on display in the chamber this lunchtime.

As ever we'll bring you live reports and analysis throughout FMQs and if you want to watch with us here just click the play icon at the top of the page.