Mr Swinney wants to know how much Labour's rebate will cost, he disagrees with their estimate of £1m.

He says this is not a credible plan for government, from a party not fit to be in opposition.

The finance secretary says: "Labour is targetting working people busting a gut to make ends meet, this government will not punish those individuals."

Mr Swinney says the SRIT is inextricably linked to the proposals in the budget.

He says protecting low income households is his priority. 

The finance secretary says any move to increase the rate of taxation from 10 to 11p would affect low income tax payers.

Mr Swinney calls for more detail from Labour's plan of having a £100 rebate in its tax rise plan.

He says can the rebate actually get to taxpayers and how much will that cost?

Finance Secretary John Swinney says he is delivering the historic introduction of a Scottish Rate of Income Tax.

Labour MSP Neil Findlay asks if Mr Swinney stands by saying he views the SRIT as progressive.

Mr Swinney says of course he stands by his remarks, but he is not prepared to add to the burden of low income households.

He asks the Scottish Parliament to agree a SRIT of 10p.

The minister says that means no increase in the Scottish people's income tax next year.

• From April of this year, the UK rate of income tax will be reduced by 10p in the pound in Scotland, across the 20% band, the 40% band and the 45% band.
• It will then be up to the Scottish Parliament to set its own rate to replace the 10p that has been taken out.
• This rate could be exactly the same as the rest of the UK, or it could be higher or lower.

• In his draft budget, John Swinney set the Scottish Rate of Income Tax at 10p - meaning it will remain the same as the rest of the UK.
• Both Scottish Labour and the Scottish Liberal Democrats have proposed an 11p rate - meaning all bands in Scotland would be 1p higher than elsewhere in the UK.
• Under the Scotland Bill proposals which are currently going through the UK Parliament, Holyrood would be given greater control over income tax rates and bands.
• This would allow the Scottish government to create new tax bands, and to raise the rate of tax paid by higher earners without also raising it for lower paid workers. 

Mr Swinney says agreeing the the Scottish Rate Resolution will allow the Stage 3 proceedings of the Budget Bill to go ahead.

This is the first time a Scottish Rate Resolution has been proposed at Holyrood.

The Finance Secretary says the Scottish Rate of Income Tax (SRIT) is not fully devolved.

Scottish Lib Dem leader Willie Rennie intervenes asking if Mr Swinney is not embarrassed that he is not adding one penny to income tax.

Mr Swinney says Mr Rennie is going to penalise low income households. 

In April, there will be a Scottish Rate of Income Tax. So, how will it work in practice.

Of the 20p now being paid from £1 of basic rate income (paid on earnings above £10,600 and up to £42,375) 10p of that is going to be levied by the Scottish Parliament. 

That 10p amount could be varied up or down.

Finance Secretary John Swinney will now lead a debate on the Scottish Rate Resolution. 

The minister concludes asking the chamber to back the general principles of the Burial and Cremation Bill.

Public Health Minister Maureen Watt says she will consider all the points raised in the debate before Stage 2, but she welcomes backing for its general principles.

Ms Watt says people should be able to choose a dignified funeral and have our deceased loved ones treated with respect.

She says this bill will support consistent high standards throughout the burial and cremation process.

The minister points to the strengthening of what happens in pregnancy loss, with as much flexibility on time frames around the six weeks as possible.

The woman's wishes must be paramount, says Ms Watt.

Labour MSP Jenny Marra raises the issue of exclusion zones around crematoriums.

Ms Marra says a local planning process is the appropriate place for decisions around this.

She stresses the importance of training for staff helping parents who have lost a baby or a pregnancy.

The bill has not addressed funeral poverty says Ms Marra.

Scottish Conservative MSP Nanette Milne says the Local Government Committee criticised the bill for a "lack of ambition".

Dr Milne says there is backing for proposals that are in the bill.

Image source, bbc

She says the Scottish government is unwilling to require electronic records in the diverse funeral industry, but she thinks that should be in the bill. 

The Conservative MSP says there is a need for a licensing scheme covering funeral directors and to implement it without delay.

Labour MSP Malcolm Chisholm says the mistakes of the past should be kept there.

Mr Chisholm says it was so important to listen carefully to the parents who had been through it and he found this very powerful.

The Labour MSP says the majority of people who came before the committee felt there should be different forms to complete depending on the circumstances.

The Infant Cremation Commission, chaired by Lord Bonomy, recommended a statutory definition of ashes, external .

The report stated the “ashes” which the Cremation Authority is obliged to give into the charge of the person who applied for the cremation if he so desires should be defined in legislation as:

“all that is left in the cremator at the end of the cremation process and following the removal of any metal”. 

SNP MSP Dennis Robertson says the bereaved parents were very brave and their evidence was very emotive.

Mr Robertson says the term "disposal of remains" is a very difficult term, to say even.

In terms of pregnancy loss a woman must be given time to choose what is to be done, he says.

The SNP MSP says the bill has many areas that need tightened up and he congratulates the minister for saying she will come forward with amendments at Stage 2.

The Delegated Powers and Law Reform Committee, external convener Nigel Don says there are concerns around the bill and says the committee is pleased the minister is going to bring forward amendments to address some of these issues. 

Conservative MSP Nanette Milne says her party will be supporting the bill at stage one but that she hopes to see some amendments at stage two.

Ms Milne says there needs to be a more sensitive and systematic approach in regards to pregnancy loss across Scotland.

She says the bill goes someway to ensuring past bad practices will not be repeated. 

Ms Marra concludes saying she welcomes the government's acceptance of 25 of  64 recommendations from the Infant Cremation Commission, external, chaired by Lord Bonomy.

The baby ashes scandal must never be allowed to happen again and we must ensure women are at the centre of decision making at a very, very difficult time, she says. 

A rising number of people in Scotland are struggling to pay for the funerals of their loved ones.

A Citizens Advice Scotland (CAS) report said the number of people asking for help with funeral costs had risen by 35% from 2014.

The report said that the basic cost of funerals had risen in all but two local authorities, and on average has increased by 10% from 2014..

Image source, Getty Images

It said there is a "postcode lottery" when it comes to funeral costs.

All of Scotland's 32 local authorities provided CAS with up-to-date figures on their burial and cremation charges. On average, a burial in Scotland now costs £1,273.

Council funeral charges have been rising by an average of 7% since 2004

Ms Marra says the issue of funeral costs must be addressed.

Some families have to resort to pay day loans to pay for the funeral of a loved one says Ms Marra.

She says many families have not had enough money and have had to opt for an unmarked grave.

An eight-year-old boy died and two 10-year-olds were injured in a "tragic accident" involving a falling headstone at a cemetery in Glasgow last May.

Ciaran James Williamson died after the incident at Craigton Cemetery, in Cardonald.