The Scottish Labour leader says Scotland has higher public spending than the rest of the UK but "we just don't spend it on education".

Ms Dugdale says the SNP have just "cut, cut, cut" education.

She says teacher numbers are down and there have been more cuts to childcare and hundreds of millions of pounds of cuts to local authorities. 

The Scottish Labour leader says: "No more cuts to education."

Scottish Labour leader Kezia Dugdale leads a debate entitled Scotland's Future Prosperity.

The Labour motion calls for education spending to be protected in real terms over the next five years.

Ms Dugdale says: "Education is everything."

SNP MSP Stewart Stevenson raises a point of order saying the next debate is entitled Scotland's Future Prosperity but the motion refers only to education.

The deputy presiding officer says she can stop a member if they depart from the subject of a debate, but the subject is determined by the motion and amendments. 

Labour MSP Lewis Macdonald asks how many jobs in Scotland the government estimates have been lost as a result of the downturn in the oil and gas industry. 

Scottish Labour MSP Siobhan McMahon asks whether the Cabinet Secretary for Finance, Constitution and Economy considers that the draft budget for 2016-17 provides adequate resources for general practice.

Mr Swinney says he has asked Labour to set out the detail of how the rebate will be paid.

Scottish Conservative MSP Murdo Fraser says raising the rate of income tax will take money out of hard working people.

Labour Leader Kezia Dugdale says the Resolution Foundation say 40% of lowest paid scots would have no net consequence of this policy. 

"Are they wrong?" she asks. 

Finance Secretary John Swiney says a 1p increase would raise £475m.

Mr Swinney says Labour's acceptance for the need for a rebate demonstrates the negative impact of the change.

He says if a rebate is put in place there would have to be the legislative and operational framework put in place. 

As for the cost of the rebate, there is no more detail from Labour.

Last week MSPs rejected plans for income tax rates to increase by 1p in Scotland from April of this year. 

Labour and the Liberal Democrats had said the move would raise £500m to safeguard education and other public services. 

But Finance Secretary John Swinney said increasing income tax would punish Scotland's lowest-paid workers. 

He has vowed to keep income tax rates the same as the rest of the UK for the time being. 

Mr Swinney was speaking as MSPs debated his draft budget for the forthcoming financial year, which marks the first time Holyrood ministers have been required to play a part in determining income tax rates in Scotland. 

MSPs backed the general principles of his budget and rejected a Labour amendment calling for the new Scottish Rate of Income Tax to be set at 11p - a penny higher than the rest of the UK across all bands. 

SNP MSP Christina McKelvie asks the Scottish government what the impact would be of raising the Scottish rate of income tax to 11%. 

The finance secretary says the government will take forward a considered analysis of the Commission on Local Tax Reform report and formulate policy on that basis. 

The current council tax system in Scotland "must end", the specially set up Commission on Local Tax Reform has concluded.

It looked at alternatives and outlined three options, external, one based on property, the others on land and income.

The cross-party body believed any new system should continue to be one of "general tax" rather than a "system of charges for specific services".

Scottish councils typically raise 15p of every pound spent from council tax.

The reform group was set up by the Scottish government and the Convention of Scottish Local Authorities in February 2015 and was tasked with examining alternatives that would "deliver a fairer system of local taxation".  

Conservative MSP Nanette Milne asks the Scottish government whether it will provide an update on its plans to reform local government funding.

MSPs have rejected plans for income tax rates to increase by 1p in Scotland from April of this year. 

Labour and the Liberal Democrats had said the move would raise £500m to safeguard education and other public services. 

But Finance Secretary John Swinney said increasing income tax would punish Scotland's lowest-paid workers. 

He has vowed to keep income tax rates the same as the rest of the UK for the time being. 

Labour MSP Mary Fee asks the government what assessment it has made of the expected impact of its draft budget 2016-17 on public services.

Labour MSP Iain Gray asks what the target is for access to superfast broadband in East Lothian by 2018 and whether the government expects to achieve it.

All 32 local authorities in Scotland have accepted the Scottish government's funding deal worth £10.3bn.

Finance Secretary John Swinney welcomed the settlement which will mean the council tax freeze continuing for a ninth year.

However, many authorities said they had accepted only reluctantly.

Local government body Cosla claimed that in order to make the deal work councils would need to cut services and axe jobs.

Mr Swinney insisted that the "package of funding" would enable local authorities to "increase the pace of reform and improve essential public services to communities all over the country".

Labour MSP Cara Hilton says Fife Council  now faces an additional £17m of cuts on top of £21m already made by the Scottish government and has been forced to freeze the council tax.

Mr Swinney says when health and social care integration money is factored in there has been a 1% reduction in local authority revenue.

He says 32 local authorities have now shown their willingness to accept the local government settlement. 

Labour MSP Cara Hilton asks what discussions the Cabinet Secretary for Finance, Constitution and Economy has had with Fife Council regarding its budget for 2016-17. 

Mr Swinney says any agreement on the fiscal framework must be true to the Smith Commission and be fair to Scotland.

Mr McMillan asks what will happen if no deal is reached before the dissolution of parliament.

The finance secretary says the Devolution Committee has asked for the fiscal framework to be in place by the end of this week and he has written to the convener asking for flexibility.