Ms Sturgeon says she is proud of the record of her government.

The first minister says she is looking forward to persuading the people of Scotland to get on with the job.

Ms Dugdale says the new tax powers must be used and says the EIS have called for education spending to be protected.

She calls on the first minister to stop the cuts to education. 

Ms Sturgeon says she will leave Labour to fight for second place in the election.

The presiding officer gives what might be her final "Wheesht" to calm the backbenchers down.

The first minister says the SNP has sound principles and sound policies, which is why she says her party will go into the election with unprecedented trust.

Ms Dugdale says the excuses about the richest leaving the country normally come from the Tory party rather than the first minister.

The Scottish Labour leader says the first minister has the power to reverse the tax cut for the richest but she refuses to use it.

She says the STUC describe Ms Sturgeon's tax plans as "timid".

The SNP said it would not adopt UK government plans to raise the starting point at which workers in Scotland pay the 40p tax rate.

Leader Nicola Sturgeon, who is also the country's first minister, believed the move was wrong.

However, she said that if her party won the 5 May election then "no taxpayer" would see their income tax bill rise.

Image source, Thinkstock

In April 2017, Holyrood will receive new powers to set bands and rates which apply to Scotland alone.

That will allow the Scottish government not to follow Chancellor George Osborne's plans, announced in his Budget last week, to increase the threshold for 40p tax payers to £45,000 next year.

• What's the state of Scotland's taxes
• Douglas Fraser on Holyrood 2016's tax battle lines

Scottish Labour leader Kezia Dugdale says the first minister will keep the tax cut for those earning more than £150,000 a year.

Ms Sturgeon says raising the top rate of income tax to 50p may raise no money, which she says are the words of Ms Dugdale.

The first minister says to raise the top rate immediately "would not be daring it would be daft".

The Scottish steel task force is due to meet amid speculation that Tata Steel is close to reaching a deal over the sale of two mothballed plants in Lanarkshire.

Buyers have been sought for the Clydebridge and Dalzell works since Tata announced plans to close them with the loss of 270 jobs.

Tata Steel is said to be in advanced talks with metals firm Liberty House.

Liberty told the BBC in January it was interested in the businesses.

First Minister Nicola Sturgeon says negotiations are continuing to try and secure the future of the Tata steel plants and says the business minister will get an update this afternoon.

Ms Dugdale welcomes the news.

The last FMQs of the fourth Scottish Parliament begins.....

Labour MSP Neil Bibby asks what the government's priorities are for public sector reform

Infrastructure Secretary Keith Brown says Inverness is getting less from the UK government in its city deal than Dundee is getting from the Scottish government through the  growth accelerator model.

The Evening Telegraph reported, external that Dundee was still in the queue for a proposed £400 million City Deal: 

"The UK Government has revealed, as part of its spring budget, plans to invest £1 billion in Edinburgh and the surrounding region. 

"It follows similar deals for both Glasgow and Aberdeen, while a deal for Inverness - which had been expected in yesterday's budget statement - is thought to be in the final stages." 

"Dundee's prospective bid has been discussed for more than a year, but no official confirmation of the money has ever been given - and no mention of the potential deal was made by Chancellor George Osborne. 

"But those in charge of securing the deal today insisted it was still on the cards."  

Labour MSP Jenny Marra asks what progress the government is making with a city deal for Dundee. 

We will shortly bring you extensive coverage of the final first minister's questions before the election on 5 May 2015.

Image source, bbc/Scottish Parliament

Then its an emotional goodbye to some Holyrood big hitters as party leaders give their thanks to Presiding Officer Tricia Marwick. 

Image source, bbc

Education Secretary Angela Constance pays tribute to the outgoing Mr Pearson and says he has been a friend of the survivors.

Ms Constance  defends the remit of the inquiry after his expression of concern at its limits.

The inquiry into historical allegations of child abuse in Scotland is to outline how it will take evidence.

Chaired by QC Susan O'Brien, it will take four years to investigate the extent of abuse of children in care, and identify any systemic failures.

But many survivors have continued to be critical of its terms of reference, which they have said prevents thousands of victims from giving evidence.

The Scottish government said the inquiry was the widest it had set up.

Although the inquiry is due to launch its formal call for evidence, it has already heard from a small number of seriously ill or very elderly survivors.

At the launch in Glasgow, it will invite other victims to come forward.

Education Secretary Angela Constance has defended its inquiry into child abuse after survivors' groups called for its remit to be extended. 

Campaigners have claimed institutions such as the Catholic Church and Boy Scouts could be "let off the hook". 

Ms Constance said the scope of the inquiry was "very far reaching". 

The Scottish Child Abuse Inquiry has been tasked with "raising public awareness of the abuse of children in care, providing an opportunity for public acknowledgement of the suffering of those children and a forum for validation of their experience and testimony." 

But survivors' organisations, have called for its remit to be extended amid claims that institutions such as the Catholic Church would be excluded from its investigations.

Labour MSP Graeme Pearson asks what action the government will take to engage with survivors on contested issues relating to the Scottish Child Abuse Inquiry.

Conservative MSP Gavin Brown asks what the estimated value of ecommerce sales was in 2014 and 2015. 

SNP MSP Dennis Robertson asks what information the government has on the percentage of pork in Scottish supermarkets that is reared in Scotland.