Committee convener Duncan McNeil says the government has concerns about the costs of the proposed legislation.

Ms McTaggart says the estimated costs are £6.8m over 10 years.

The Labour MSP says the Welsh costs have been verified and they are on target.

Ms McTaggart says her bill would raise awareness, education and advertising and increase conversations around the dinner table which is crucial. 

There will always be people who want to opt-out of the organ donation register and this legislation will provide them with more security, says Ms McTaggart.

Ms McTaggart says the legislation is about enabling and empowering the clinical leads to go into a conversation about organ donation.

The Labour MSP says there is a 46% family refusal level at the moment as people are not aware of what their loved ones would have wished for.

An opt-out would mean the family would not be approached at all, she adds.

Committee convener Duncan McNeil raises the issue of the concern that a proxy's view could supercede that of the familiy.

Ms McTaggart says in practice NHS policy is not to remove organs, even where there is authorisation, if it would cause significant distress to relatives.

She says no clinician will override the families wishes.

Lousie Miller from the Office of the Solicitor to the Scottish Parliament explains the differences in law that required separate legislation for Scotland and why the Welsh bill could not be adopted here.   

SNP MSP Bob Doris praises the "huge service" Anne McTaggart has done by putting this issue before the committee and in the public.

It is not in Scottish culture to discuss what happens to our organs after death, says Ms McTaggart.

She says many families do not know what a loved one's wishes were in relation to organ donation.

The Labour MSP says it is important to encourage the conversation about organ donation across Scotland.

Ms McTaggart says there was 67% of those consulted that agreed for the age limit to be 16 years old.

The Labour MSP says it was from discussions with the Scottish Youth Parliament that the measures relating to proxies came from.

SNP MSP Bob Doris again raises the issue of the Authorised Investigating Person (AIP) and the proxies.

Mr Doris asks if Ms McTaggart sees any weaknesses in this bill.

The Labour MSP says: "I want this bill to be the best bill it can be to obviously increase organ donations."

Ms McTaggart says she is looking to reduce the number of proxies from three to two. 

Labour MSP Anne McTaggart cites a number of countries whose figures are far better than Scotland's in relation to organ transplantation.

Her colleague Rhoda Grant asks if she would be happy with amendments being brought forward in relation to AIPs.

Ms McTaggart says she is not sure that Scotland would want to be different from the rest of the UK.

Lousie Miller from the Office of the Solicitor to the Scottish Parliament says there is no reason in principle why the bill can't be amended as far as the parliament wants to. 

  "In principle all amendments are possible."  

SNP MSP Mike Mackenzie asks to what extent Ms McTaggart would be willing to accept amendments to her Transplantation Bill.

Ms McTaggart says she has stated from the very outset "it is not her bill this is our bill".

She says: "If there is amendments to make lets make them.

"Let's make this the best bill for the people that require it."

SNP MSP Dennis Robertson asks if education and awareness could work without legislation.

Ms McTaggart says given the drop in figures last year and a further drop next year she does not think that is the case.

Labour MSP Anne McTaggart says the intention of the bill is to increase organs available. 

Mr Robertson says he accepts that 100% and he says the job of the committee is to consider the risk associated with the bill. 

He asks if the soft opt-out presents the best opportunity to increase organ donation. 

 "Absolutely." Replies Ms McTaggart. 

SNP MSP Dennis Robertson says that there is some dispute over what Anne McTaggart and the government say in term of evidence, he asks why this is.

Ms McTaggart says if you don't want a bill to go through you can pick holes in it and produce a 22 page report picking it apart but the evidence is there.

The Labour MSP adds she is not sure why they see the evidence differently. 

Labour MSP Anne McTaggart says the Scottish government takes the view that doing better than it did in 2007 is good enough.  

"Should that really be the extent of our ambition?

"This is about solely saving lives.

"Please, please consider the impact this legislation could have on human lives."

Ms McTaggart calls on the committee to give those people waiting for an organ the "gift of hope".   

Labour MSP Anne McTaggart says her Transplantation Bill aims to increase the number of deceased donors and save more lives. 

Ms McTaggart details the impact on families waiting for an organ donation and says despite the improvements unfortunately the demand for organs still outweighs the number of organs donated. 

The Labour MSP says three people die each day in the UK who are in need of an organ transplant. 

This is far too many she says and adds there is a lot of support for the soft opt-out with 80% of those consulted backing it. 

MSPs will now quiz the author of the Transplantation Bill, Labour MSP Anne McTaggart and Diane Barr from the Non-Government Bills Unit and Lousie Miller from the Office of the Solicitor to the Scottish Parliament.

Public Health Minister Maureen Watt says we all want the same thing but it must be done absolutely correctly. 

Ms Watt says the government is fearful about the impact of the complexities of the Transplantation Bill.  

That concludes the first evidence session.