And that concludes our live coverage from the Scottish Parliament on Thursday 21 May 2015.

Remember you can catch up on business from Holyrood at BBC Scotland's Democracy Live.

We will be back on Tuesday 26 May, until then have a good weekend.

The parliament unanimously backs the conclusions and recommendations contained in the Devolution (Further Powers) Committee's 3rd Report, 2015 (Session 4), New Powers for Scotland: An Interim Report on the Smith Commission and the UK Government's Proposals (SP Paper 720).

Mr McNeil concludes saying the committee has set a high bar today with a common approach - we will continue that high standard in the future.

Presiding Officer Tricia Marwick says she has already privately congratulated the convener of the Devolution Committee and praises all its members who "have done the parliament a great service" with the report.

Mr McNeil says the clauses on welfare and income tax implementation fall short.

He calls for more detail on the fiscal framework and for clarity on the devolution of the crown estate.

Mr McNeil says the report has received wide acclaim from across Scotland.

The Labour MSP says the Scottish and UK government needs to pay very close attention to the committee's report.

It is a considered and constructive addition to the process of devolution.

Devolution (Further Powers) Committee Deputy Convener Duncan McNeil says this has been an interesting debate with valuable contributions from across the chamber.

Mr McNeil highlights common objectives here that progress can be made on.

He says the committee's report was agreed unanimously by all its members, making it a stronger report and showing the committee system works better than some people would have us believe.

Mr Swinney says the issue of intergovernmental arrangements are key and he pledges to work constructively with the UK government in any way possible on joint agendas.

He concludes saying there will be issues the government will not agree on and cites the plan to abolish the Human Rights Act as one of these areas of disagreement.

The deputy first minister says he thinks the Scottish Parliament, really with some force, has expressed its view that what was published in January did not fulfil the commitments of the Smith Agreement.

Mr Swinney calls for the UK government's draft clauses must be substantially improved to fulfil those commitments.

There is still space for further constitutional development and a debate to be had on how to expand and extend further powers to the Scottish Parliament.

Mr Swinney says it is essential that there is dialogue with members of the public about further devolution to Scotland.

Deputy First Minister John Swinney says today's debate has benefited enormously from taking place in the cool aftermath of the general election.

Mr Swinney says when the UK government set out their clauses in January, some suggested the SNP were looking for a reason to pick a fight where no fight was there to be picked.

He welcomes the agreement from Tory MSP Alex Johnstone on the need to improve the UK government's clauses.

Mr Macdonald says the Smith Agreement clearly should lead to the devolution of the power required to abolish the "bedroom tax" without having a detrimental affect on those claiming Discretionary Housing Payments.

Labour MSP Lewis Macdonald says the Smith Agreement commitment includes devolution to local communities.

Mr Macdonald says every party has endorsed the Smith Agreement.

He says the committee report was also signed off by every party at Holyrood.

Mr Johnstone says it was concerns over the welfare clauses that made him back the Devolution Committee report.

Scottish Conservative MSP Alex Johnstone says Devolution (Further Powers) Committee convener Bruce Crawford is one of the MSPs that is "pretty damn good" at what he does and he has delivered again.

Mr Johnstone says it is only appropriate that the commitment to the Smith Agreement is maintained.

He says there are various degrees of success in the UK government's draft clauses, but there are issues that need to be addressed.

Green MSP Alison Johnstone says there is a need to broaden public engagement as widely as possible as the process of further devolution goes forward.

Ms Johnstone says some 18,000 e-mails were received during the Smith Commission.

She calls for as high a level of engagement and there must be opportunities for the public to engage with the process.

Ms Johnstone calls on the Scottish government to use citizens juries, consensus conferences and charrettes to increase engagement.

Liberal Democrat MSP Tavish Scott says it is important to recognise that the committee does recognise the UK government got some of the clauses right in some areas, but did not demonstrably get it right in others.

Mr Scott, who sat on the Smith Commission, says here needs to be space for confidential discussions but similarly there needs to be parliamentary scrutiny of process.

SNP MSP Linda Fabiani, who also sat on the commission, says what has become very clear and has come out of the cross-party report is that the draft clauses that came from the Westminster government do not match either the sprit of substance of the Smith Commission.

It is very telling that this is the case she says.

There should be a coherence in the legislation that results from the Smith Commission she says.

Labour MSP Iain Gray, who sat on the Smith Commission, jokes that his fellow member of that commission John Swinney took about 15 minutes before he started denouncing its report.

Mr Gray says the commission had, in some people's view, an absolutely impossible job and made a remarkable good fist of what they were asked to do.

The Labour MSP says the process of the Smith Commission saw all parties compromise.

He says he agrees with the deputy first minister that the UK government's clauses did not reflect both the spirit and the substance of the Smith Commission.

The UK government published plans for new Scottish Parliament powers in January, but SNP ministers said they had been significantly watered down.

A bill to devolve financial and other powers was set out after the "No" vote in September's independence referendum.

At the time, Prime Minister David Cameron said Westminster ministers had kept their promise to strengthen Holyrood.

But Scottish First Minister Nicola Sturgeon said UK ministers would get a veto on Scottish powers in key areas.

The cross-party Smith Commission on further devolution has recommended the Scottish Parliament be given new powers over some taxes and welfare payments.

The commission's chair, Lord Smith, said the changes would "deliver a stronger parliament, a more accountable parliament and a more autonomous parliament".

The Smith Agreement can be read in full here, external.

Ms Goldie fiscal balancing - the pulling and sharing of resources - is a vital component of any currency .

She goes on to say there is an opportunity to create a "very enduring settlement" that meets the aspirations of the Scottish people and that the committee's report is a "very positive first step" in this process.