Summary

  • PLEASE SCROLL DOWN FOR LIVE TEXT

  • SNP leader Nicola Sturgeon, Scottish Labour leader Kezia Dugdale and Scottish Conservative leader Ruth Davidson joined Glenn Campbell

  • Scottish Lib Dem leader Willie Rennie, Scottish Green Party co-convener Patrick Harvie and UKIP's David Coburn also participated in the debate

  • The debate was recorded in front of an audience of voters at BBC Scotland's Pacific Quay headquarters on the first official day of campaigning ahead of the election on 5 May

  1. Is the SNP leader being too timid on tax?published at 21:22 Greenwich Mean Time 24 March 2016

    Ms Sturgeon says asking people earning more than £43,000 to pay £300 more than Osborne's tax cut, won't put people off coming to Scotland. 

    Glenn Campbell ask why the SNP leader is being far more timid on tax.

    She says Ruth Davidson says she is going to far on tax and Kezia Dugdale says she is not going far enough in taxing poorer people. 

  2. Get rid of the fat cats says UKIP MEPpublished at 21:20 Greenwich Mean Time 24 March 2016

    David Coburn says council fat cats should be got rid off.

    The UKIP MEP calls for value for money for the rates we pay.

  3. Anyone for leapfrog?published at 21:20 Greenwich Mean Time 24 March 2016

    Ruth Davidson

    Ruth Davidson says it would be good to have somebody drag parliament back to the centre and Glen Campbell asks if she thinks the Tories can leapfrog Labour into second place.

    Ms Davdidson says that is up to the people at home but there is a vacancy to strongly bring the SNP to account and Labour has not laid a glove on the SNP in five years. 

    Glenn Campbell puts that to Ms Dugdale who says Labour has the values to make country fair and she does not want opposition.

    The Scottish Labour leader says: "Its Nicola's desk I want." 

    Ms Sturgeon says you can have the desk you just cant have the job.

  4. Postpublished at 21:19 Greenwich Mean Time 24 March 2016

  5. Labour's 50p policy for educationpublished at 21:17 Greenwich Mean Time 24 March 2016

    Ms Dugdale says Labour want to use the tax power to invest in education, to bring jobs to this country. 

    She says the 50p tax rate policy is specifically for education. 

    The Scottish Labour leader says she cannot believe Ms Sturgeon is saying rich people might avoid paying 50p tax rate or leave.

  6. Coburn says raising taxes will force people to leavepublished at 21:16 Greenwich Mean Time 24 March 2016

    UKIP MEP David Coburn says he does not want Scottish taxes to be higher at all than in England. 

    Mr Coburn says jobs are the thing Scotland requires.

    He accuses his fellow candidates of talking "absolute nonsense". 

    He says the Tories are always promising lower taxes but we never get them. 

    If you put taxes higher than everyone else you are not competitive and people will leave. 

    David Coburn
  7. Postpublished at 21:16 Greenwich Mean Time 24 March 2016

  8. Harvie calls for the closure of the wealth gappublished at 21:14 Greenwich Mean Time 24 March 2016

    Scottish Green Party co-convener Patrick Harvie says his party is ready to scrap the council tax its time to kill off the council tax and join up with national tax powers coming. 

    Mr Harvie says he will raise revenue to prevent the cuts, and says all those in the debate should pay more tax as they are on high salaries. 

    He calls for the closure of the wealth gap as well as the income gap. 

  9. Please don't go.....published at 21:14 Greenwich Mean Time 24 March 2016

    Another stramash and this time Glenn Campbell warns the candidates that "nobody at home will hear and they'll all switch off". 

    Please don't!  

  10. Rennie calls for 1p on income tax for educationpublished at 21:13 Greenwich Mean Time 24 March 2016

    Scottish Liberal Democrat leader Willie Rennie says Ms Davidson backs George Osborne's tax plans. 

    Mr Rennie says he wants to invest in education to the tune of £475m. 

    He says nobody earning less than £19000 will need to pay. 

    Willie Rennie
  11. Postpublished at 21:13 Greenwich Mean Time 24 March 2016

  12. Davidson says no to 'sign at the border that says higher tax here'published at 21:12 Greenwich Mean Time 24 March 2016

    Scottsh Conservative leader Ruth Davidson says she does not think Scotland should pay more tax than the rest of the UK. 

    Ms Davidson says she does not want to see a "sign at the border that says higher tax here".

  13. Postpublished at 21:12 Greenwich Mean Time 24 March 2016

  14. 'I think there should be a 50p top rate of tax'published at 21:12 Greenwich Mean Time 24 March 2016

    Ms Sturgeon says people getting over £43,000 should pay a little more and again says her party's plans will raise over £2bn over the parliament. 

    Glenn Campbell asks why Ms Sturgeon does not agree on the 50p top rate saying she argued for it a year ago. 

    The SNP leader says she won't do it in the first year but has not ruled it out for the rest of the parliament. 

    Ms Sturgeon says Scotland will have powers to set the tax rate but not to tackle tax avoidance and this will be looked at on an annual basis. 

    "I think there should be a 50p top rate of tax, but you don’t set tax rates if it’s going to lose you money.”

  15. The state of Scotland's tax powerspublished at 21:11 Greenwich Mean Time 24 March 2016

    1. What powers did Holyrood get in 1999? 

    •  To put up or cut income tax by 3p in the pound 

    2. What does Holyrood get in April 2016?

    • Of the 20p now being paid from £1 of basic rate income
    • 10p of that is going to be levied by the Scottish Parliament and that 10p amount could be varied up or down. 

    3. What does Holyrood get in April 2017?

    • to set the rates and bands of income tax on non-savings and non-dividend income 
    • half the share of VAT receipts in Scotland being assigned to the Scottish government's budget 
    • and power over Air Passenger Duty and Aggregates Levy 
  16. Scottish Labour would use local authorities to mitigate tax risepublished at 21:08 Greenwich Mean Time 24 March 2016

    A wee stramash there but after it settles down, Ms Dugdale says people earning less than £20,000 a year wouldn't pay a penny more. 

    Glenn Campbell asks how the Scottish Labour leader will do that repeatedly and says she is not answering the question.

    She says she would use local authorities.

  17. SNP leader says she will not be passing on Osborne tax cutpublished at 21:06 Greenwich Mean Time 24 March 2016

    Presenter Glenn Campbell asks Nicola Sturgeon why is she not prepared to follow the example of Labour. 

    Ms Sturgeon says many low earners are struggling and pensioners are among them. 

    She insists she will not "transfer the burden of Tory austerity onto their shoulders". 

    The SNP leader says she will not be passing on Osborne tax cut.

  18. BACKGROUND: Higher rate taxes and who pays them in Scotlandpublished at 21:06 Greenwich Mean Time 24 March 2016

    40p rate
    45p
  19. Dugdale says SNP's tax plans won't stop cuts or austeritypublished at 21:04 Greenwich Mean Time 24 March 2016

    Scottish Labour leader Kezia Dugdale says the SNP's plans are not enough to stop the cuts and end austerity. 

    Her party will put 1p higher on the Scottish basic rate of income tax to stop the cuts. 

    Ms Dugdale will also asks those earning over £150,000 a year to pay a 50p rate. 

    This will raise enough money to stop the cuts, she says.

  20. Sturgeon says SNP tax plans will raise £2bn over next parliamentpublished at 21:04 Greenwich Mean Time 24 March 2016

    SNP leader Nicola Sturgeon is first to answer saying her tax plans are "fair, progressive, balanced and sensible". 

    The SNP leader says 10% of the highest earners should shoulder a bit more of the burden. 

    She reiterates that George Osborne was wrong with his tax cuts Ms Sturgeon wants to raise £12,750 amount money earn before any income tax at all. 

    She insists the basic rate income tax should not be raised as lower earners should not pay the price of austerity. 

    The SNP leader says her party's plans will raise £2bn over next parliament for public services.