Scottish Lib Dem leader Willie Rennie also campaigns on housing on his visit to Orkney

Image source, bbc

• against George Osborne's 40p higher rate threshold rise above inflation
• 1p increase in Scottish income tax rates
• increase top rate of tax to 50% on those earning more than £150,000

Kezia Dugdale says Labour will use new tax powers to support first time buyers.

The Scottish Labour leader unveiled new figures showing that the number of people under 34 still living with their parents was at an all-time high.

While visiting a residential building site near Motherwell, Ms Dugdale said her plan to help first time buyers includes a savings account with support of up to £3,000.

She also said Labour would make a manifesto commitment to build 60,000 new homes during the lifetime of the next parliament.

• against George Osborne's 40p higher rate threshold rise above inflation
• freeze the basic rate of tax for the duration of the next parliament
• no planned increases to the higher (40p) or additional rate (45p)
• setting a zero tax rate which will ensure that, by 2021/22, no one pays tax on the first £12,750 of their income

Image source, bbc

We'll shortly bring you our regular feature where we focus on what the policies of the parties are on the key issues.

Today we will look at the all important issue of income tax.

Image source, bbc

In April, 2016, the Scottish Rate of Income Tax was introduced......

• 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.

Image source, bbc

Aren't there even more financial powers going to Holyrood?

Yes. In April 2017, the Scottish Parliament will receive a package of powers. These include;

• power 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

The Liberal Democrat leader in Scotland says his party will support the construction of a 110,000 homes every year if they're in power after next week's election. 

Speaking on a visit to Orkney this morning, Willie Rennie accused the SNP of centralising services and failing to deliver on housing during their time in government. 

He also pledged to support rural economies by improving broadband and supporting lower ferry fares. 

Willie Rennie says the housing situation in Scotland at the moment is unacceptable.  

BBC Radio Scotland

SNP candidate George Adam, speaking to Gary Robertson, accused the Labour party and others of scaremongering over the future of the Royal Alexandria Hospital. 

Mr Adam said "there is nothing in writing" threatening the future of the children's ward.

He says he has found it disgusting the way Labour have gone on about staff at the A and E at the RAH.

Labour's candidate Neil Bibby said the NHS staff are "deeply concerned the RAH has been under resourced over 9 years.

Mr Bibby says the health board will have to make £70m cuts after the election and there is a threat to the children's ward and a review of maternity services at the RAH. 

Mr Adam accused Mr Bibby of "scare stories" and the Labour party of being desperate, adding the report in January detailing the proposed cuts was only a discussion paper.

The Labour candidate said his leader, Kezia Dugdale, had guaranteed RAH services but there had been no such guarantee from the SNP.

Scottish Conservative leader Ruth Davidson visits Ace Winches in Turiff, which makes offshore equipment as she focuses on the economy.

BBC Radio Scotland

Good Morning Scotland presenter Gary Robertson asked the Paisley Lib Dem and Conservative candidates about healthcare funding and the future of the Royal Alexandria Hospital. 

Lib Dem candidate Eileen McCartin said her party want to make sure there is proper investment in mental health services and care for the elderly.

Ms McCartin said integrating health and social care is a move in the right direction as long as the focus remains on primary care.

She said the concern is that council budgets will be swallowed up by the health service. 

Conservative candidate Paul Masterston has said the RAH needs more nurses and Gary asked how this would be funded. 

Mr Masterston said the NHS in Scotland needs to be put in a sustainable footing because increased funding in England has not been passed on via the Barnett formula.

He said his party want to introduce an NHS funding guarantee and to bring back prescription charges with broader exemptions. 

Good Morning Scotland's Gary Robertson was in Paisley this morning, with just 9 days of campaigning to go until the Holryood election. 

Gary talked to their Labour and SNP rivals - George Adam and Neil Bibby. 

The SNP candidate George Adam, who was the MSP for the constituency from 2011, said the Scottish government has invested in Paisley.

Mr Adam said he has constantly pushed the positive agenda of the town and pointed to £4m of Scottish government investment in the town centre. 

He says the positive part of the town must be taken forward and the Buddies are very proud of Paisley.

Labour's Neil Bibby said the Labour run Renfrewshire Council has put a lot of investment into Paisley over the years, but he says, speaking to Paisley people, there is a big difference between what Paisley needs and what Paisley gets from the SNP government. 

Mr Bibby says Scotland's biggest town needs far more investment in housing, colleges and education. 

He says Labour will launch its manifesto tomorrow but the party has been informing people in Paisley and throughout Scotland about its policies already.

Nicola Sturgeon says the SNP will transform Scotland's rural economy by investing in 100% access to super fast broadband. 

On housing she's pledging £25m in affordable rural homes. 

And there's time for another morning tipple, this time cider as she opens a new cider making barn at Thistlycross in East Lothian.

BBC Radio Scotland

Our Good Morning Scotland presenter Gary Robertson was on the election trail in Paisley this morning talking to voters and candidates.

He was joined by both the Lib Dem and Conservative candidates and asked if voters in the area have faith in politicians once they are elected. 

Lib Dem candidate Eileen McCartin said the locals know her and the type of person she is and that she gets a positive reaction on doorsteps.

Ms McCartin said childcare is a big issue in Paisley because people either cannot get nursery places or cannot get them to suit the times they need.

She said the Lib Dem penny on income tax pledge will allow more money to be invested in childcare and education which is another key issue. 

Conservative candidate Paul Masterton said the people of Paisley are cynical and he can understand where they are coming from.

Mr Masterton said there are 20,000 "no voters" in the area who are very angry and worried with the SNPs "constant flirtation with a second referendum".

He said people locally want to see the next government investing in other key issues such as education because the attainment gap is so big in the area. 

BBC Radio Scotland

As the countdown continues to the Scottish parliamentary election on 5th May Good Morning Scotland's Gary Robertson visited Paisley this morning.

Image source, bbc

The constituency of Paisley is based around the biggest town in Scotland. 

The area's damp climate and a plentiful water supply made it ideal for the textiles industry to grow and by the mid-19th century weaving had become the town's chief industry. 

Paisley gives its name to the distinctive kidney shaped "paisley pattern" which continues to be a popular design in fabrics.  

You can catch up with all of GMS by clicking on the Live Coverage icon in the banner at the top of this page.  

On the Holyrood election campaign, Labour will today highlight how it would use the new powers of the Scottish Parliament to support first time buyers. 

The Conservatives will focus on the economy. 

Image source, bbc

The SNP will set out measures to boost Scotland's rural economy. 

Image source, Thinkstock

The Liberal Democrats will announce plans to support Scotland's island communities.  

Image source, Kate Aspin

Welcome to Holyrood Election on Tuesday 26 April, where we'll bring you all the Scottish Parliament election news, campaigning and much, much more.  

Image source, PA, Thinkstock, Scottish Parliament, BBC

Let us provide you with a one stop shop for all your Holyrood election needs, with highlights of all the best of BBC Scotland's coverage of the campaign.