Labour MSP James Kelly rises again to make a point of order again in reference to the SNP amendment being competent, despite Deputy Presiding Officer John Scott already ruling that it is competent.

Mr Kelly insists it is incompetent and says there can be no credibility as a parliament if we vote on an incompetent amendment. 

Mr Scott insists this is not a point of order. 

The chamber hears much brouhaha as Jenny Marra tries to bring her speech to a close. 

SNP MSP Christina McKelvie asks if Labour will support the SNP amendment at Westminster to devolve Tax Credits to Scotland. 

Ms Marra hits back: "The only question the people of Scotland are asking this afternoon is whether the SNP will restore the Tax Credits." 

 Again the noise from the MSPs in the chamber reaches not far off fever pitch. 

Labour MSP Jenny Marra says the SNP should really think hard before they vote against the Labour motion tonight so they can support families across Scotland. 

Ms Marra says the Tories will answer in time for their cuts to the Tax Credits.

She says Scottish Labour and Kezia Dugdale have shown that they are prepared to be bold with a well thought out and fully costed plan to restore Tax Credits. 

From the SNP "only excuse, after excuse, after excuse" says Ms Marra.

Labour MSP Jenny Marra says we've always believed children and working families need support and the result was an overhaul in the tax credits system.

Ms Marra says the baton will fall to whoever the Scottish people put their trust in and elect to parliament next may.  

 Welfare Minister Margaret Burgess says the SNP has a record of meaningful action and accuses the Scottish Labour party of not having the means or the method required to back its plan.

Welfare Minister Margaret Burgess says if Labour do not want the cuts in Tax Credits they should ensure they were under control of this parliament, by backing SNP amendments at Westminster. 

Labour MSP Hugh Henry asks for confirmation about the amendment to the Scotland Bill at Westminster tabled today.

Ms Burgess says there is an UK government amendment tabled at Westminster, which has yet to be agreed, that will now allow the top up required for Tax Credits.

She says those that "fall of the cliff" and lose all their Tax Credits will not be helped by that.

SNP MSP Margaret Burgess says the Scottish government will look at the tax credits system in a measured way when George Osborne makes his announcements in the Autumn statement in three weeks time.

Liz Smith says the Scottish Conservatives are quite clear about their concerns about George Osbourne's plans to cut Tax Credits. 

However to reinstate the Tax Credit cuts other parties have to say how they will pay for that and balance the books, says the Conservative MSP. 

Scottish Conservative MSP Liz Smith says the Labour motion is blunt in its criticism. 

Ms Smith says Labour cannot get away from the fact that nine out of ten working families became eligible for tax credits under their UK administration.

Image source, bbc

Willie Rennie says the Social Justice Secretary Alex Neil had conceded that the powers necessary to implement Scottish Labour's plans on Tax Credits had indeed now been proposed as amendment to the Scotland Bill. 

Mr Rennie says today is "a most humiliating day" for Alex Neil, starting off saying Scotland did not have the power and then saying the opposite in the same speech. 

Scottish Liberal Democrat leader Willie Rennie attacks the plans from the UK government to cut Tax Credits. 

Mr Rennie says the chamber should focus on sending the message to George Osborne to not make changes "on the backs of people who are struggling to make ends meet". 

The Lib Dem MSP says the prime minister explicitly ruled out cuts to Tax Credits in the general election campaign. 

Deputy Presiding Officer John Scott says the SNP amendment in the name of Alec Neil is competent, referring to an earlier point of order from Labour MSP James Kelly.

Brian Taylor
BBC Scotland Political Editor

Scottish Ministers have promised they will act to protect people in Scotland from the impact of UK cuts to tax credits - after the Chancellor has published his revised plans. 

Earlier Labour had accused the Scottish Government of lacking the political will to act. 

Matters moved on today. 

Labour opened by promising to restore the money to help working families in Scotland withdrawn in Treasury cuts. 

They said the SNP lacked the will to act. 

The Scottish Government opened the day suggesting that Holyrood would not have the full ability to act, even after further powers are devolved in the Scotland Bill. 

However new amendments were tabled today by the Scottish Secretary David Mundell who said it was "crystal clear" that Scotland could act. 

At Holyrood, the Social Justice Secretary Alex Neil said those amendments finally gave Scotland the clout. 

But he said Labour's scheme was flawed, with evident gaps. He promised a detailed package after the Chancellor revises his plans.       

SNP MSP Joan McAlpine says it should not be forgotten, the tax credit cuts are coming from the same Tory government who want Trident renewal which, she says, Scottish Labour MSP "Jackie Baillie cheerfully agreed to".

Ms McAlpine says "we need to call time on the cruel tax credit cuts".

Image source, SNP MSP

The SNP MSP says we must protect the poorest in society.

Mr Henry says the SNP amendment states there is currently no proposed power in the Scotland Bill that would enable the Scottish government to restore all tax credits. 

He says if the amendment tabled at Westminster is such a proposed power the SNP amendment is out date and incompetent. 

The Labour MSP says if the amendment tabled at Westminster is such a proposed power the SNP amendment is out date and incompetent.   

Social Justice Secretary Alex Neil says as things stands the Scotland Bill does not give the required powers to implement Labour's plan.

If the amendment, tabled today, is carried at Westminster, only then will Scotland have the powers.

  This means that the SNP amendment to this debate is not incompetent, says the minister.  

Labour MSP Hugh Henry says the first issue is tax credit cuts will affect hundreds of thousands of families and they are "profoundly worried" about the cuts.

Mr Henry says it is to the credit of the House of Lords that it has caused the UK government to think again about the cuts, which are "cruel in the extreme".

Mr Henry says Mr Neil says there is an amendment that has been lodged at Westminster that may have made the SNP amendment out of date and incompetent.  

It is unclear if Holyrood will have the powers to do this as working tax credits are not a DWP welfare benefit but operated as part of the tax system. 

The Scotland Office said it could be possible for Labour to design and fund a new benefit to "top-up" the lost credits. 

This debate has seen the SNP say the Scottish Parliament cannot restore all tax credits cuts and Labour say it can. 

Social Justice Secretary Alex Neil says an amendment tabled today might allow the Scottish government to do more than it thought.

Scottish Labour claims the proposals are "fully-costed". 

It wants to drop the Scottish government's plan to cut air passenger duty in half - saving between £125m and £250m a year. 

 It would also not implement the upper threshold for income tax rising from £43,000 to £50,000.  

What does Labour plan to do? Scottish Labour said that if it was in government at Holyrood it would use new powers coming in the Scotland Bill to "top-up" any losses from the working and child tax credit cuts. 

Image source, bbc

How much will that cost? Labour claims that will cost £440m a year by 2021. However, Chancellor George Osborne has been told by the House of Lords to consider "mitigation" of the cuts so the actual cost is unknown.