Image source, PA

Holyrood's local government committee has backed plans to raise the council tax for the four highest bands.

The government wants some households to pay more to raise money for education, and finance secretary Derek Mackay gave evidence to committee backing the plan.

The committee formally recommended the scheme to parliament after members voted four to two in favour of it.

Members also rejected an amendment from Green MSP Andy Wightman noting "concerns" about wider local tax plans.

The proposals would see the average band E household pay about £2 per week more, and the average household in the highest band (H) about £10 a week more.

Parliament has to pass an order, a piece of secondary legislation, to change the bands, and Mr Mackay has now won the formal backing of the committee for that.

Finance Secretary Derek Mackay says the Green amendment does not mention progressive taxation.

Mr Mackay says this SSI is purely about the council tax multiplier that won the support of the Local Government Committee.

It will make tax fairer and more proportionate says the cabinet secretary.

Mr Mackay says these are the first steps of council tax reform.

He says MSPs should back his amendment tonight and avoid party political gains.

Image source, bbc

The average annual increase in council tax as a result of the band adjustments would be:

• band E - £105
• band F - £207
• band G - £335
• band H - £517

Here is the SNP amendment by Finance Secretary Derek Mackay. 

Image source, Scottish government

Mr Wightman says if the SNP vote for the motion tonight it will pass and he says the ball is in their court.

Green MSP Andy Wightman says his party will vote for the SSI this evening regardless of which amendments are chosen.

Mr Wightman says the Greens have significant criticisms of the Scottish government's position but there is much agreement also.

The Green MSP says the SSI provides a "tepid reheat of a discredited system", but says his party will back it as it is a modest change.

He says his amendment does not alter the bands, the multipliers or rates.

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The government was only saved from a chamber defeat over council tax in September when Labour leader Kezia Dugdale's vote failed to register.

Opposition members had successfully amended a government motion promoting its council tax reform strategy, changing the wording to condemn the approach as undermining local accountability. 

But the final vote on the amended motion was tied after Ms Dugdale's vote was not counted.

Here is the amendment by the Scottish Greens. 

Image source, Scottish Parliament

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MSPs are to vote on increasing the top four bands of council tax in Scotland, after the following debate.

Members will consider the issue via a parliamentary bureau motion at the end of the day's business at Holyrood, after the increase was backed by the local government committee.

The government wants some households to pay more to raise money for education.

But opposition parties have questioned the Scottish government's approach, with some calling for more radical reforms to local taxation.

• What did Scotland's parties say about council tax at May's election?

Image source, bbc

Here is the motion for the SSI from the Scottish government for the council tax debate.

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It's all getting a bit complicated at Holyrood - an attempted amendment to an amendment to a PBM approving an SSI. Clear as mud.

So what is actually going to happen with this vote? Are these council tax bands going up or not?

The complication stems from Andy Wightman's amendment, which accepts the rate rises but includes a note of "regret" at the government's approach.

This amendment might well pass, given opposition parties ganged up on the (minority) government over council tax as recently as September.

If it does, then the SNP might not want to vote for the order. They could well end up abstaining - which would make the final vote a straight fight between the opposition parties.

Ms Sturgeon was specifically pressed on this by Patrick Harvie in the chamber at FMQs - and she did not commit to backing a Green-amended motion, only promoting Mr Mackay's amendment.

The Tories and Lib Dems are both broadly opposed to the changes - so they could vote against the amended motion, outnumbering Labour and the Greens. The order would be dead - for now.

This is just one scenario. But it's clearly a worry for the government, evidenced by Derek Mackay's bid to amend the amendment - and Ms Sturgeon's repeated warnings to other parties not to "side with the Tories" at decision time.

Finance Secretary Derek Mackay says it ha been a constructive debate with many strong suggestions.

Mr Mackay says the government has been bold and is working with a number of agencies in order to meet digital ambitions.

He says the fibre infrastructure cannot possibly reach every single area to achieve 100% connectivity but other options will be explored. 

The finance secretary say there must be clear actions coming from the plan and he hopes people will see that when it is published next year. 

Mr Mackay says he hopes the Refresh Strategy will cover all the aspects discussed today. 

He says an online interactive dialogue app has been launched today. 

Scottish Conservative MSP Murdo Fraser says he talked about better connectivity in 2001. He says he reread that speech and interestingly broadband wasn't mentioned let alone superfast broadband. He says the principles of the speech remains the same.

Mr Fraser says we have come a long way in 15 years with Scottish and UK governments committed to connectivity and technology plans.

He says people used to complain about telephone masts because they were worried about the health implications but now they complain that mobile telephone masts are not going up quickly enough. 

Image source, bbc

In closing for Scottish Labour, Neil Bibby says one of the key themes emerging is we cannot and should not fall behind in state of the art technology.

The Labour MSP says there are issues with broadband in Paisley and some residents are still living with dial-up broadband in new homes.

Mr Bibby says it is important to recognise the generational technology divide. "Why should they be exluded from the best offers" in telecommunications because they do not have a smart phone, he says.

He says, that if the government is serious about tackling poverty, then they must be serious about tackling digital inclusion.  

MSPs will debate the Scottish government's proposed increase in council tax as a result of adjusting the upper bands, from 4.40pm.

They will then be asked to vote on the SSI - Council Tax (Substitution of Proportion) (Scotland) Order 2016, external.

Please note decision time has been moved......to 5.01pm.

Image source, BBC/Google

SNP MSP Gillian Martin says people in business should be able to work remotely from anywhere.

Ms Martin says business owners in her constituency have talked about moving because of how poor the connection is.

The MSP for Aberdeenshire East says connectivity issues in rural areas causes real problems. "How do you go about finding a job in 2016 without the internet?" She asks. 

Ms Martin says the very people who need internet banking, because there is no branch in these areas, cannot use it because there is no connectivity.