Scottish Labour leader Kezia Dugdale says the government should have the guts to close the gap between the richest and the poorest.

Ms Dugdale says the first minister does not have to pass on Tory austerity and calls on her to back Labour's tax plans.

The first minister says at 5pm tonight there will be £100m for schools available and asks if Labour will line up with the Conservatives or vote for that investment.

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Philip Sim
BBC Scotland political reporter

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.

Read more here. 

Ms Dugdale says the first minister seems to have forgotten that she lost her majority in May.

This brings much excitement on the SNP backbenches.

The Scottish Labour leader says: "The first minister has broken her promises to voters."

She says Labour would scrap the unfair council tax, before the first minister hits back by pointing out Labour lost its position as the major opposition party at Holyrood.

Ms Sturgeon again says the council tax proposals are "fair and progressive" and will give more money to schools.

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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

Scottish Labour Leader Kezia Dugdale quotes as John Swinney saying eight years ago that the council tax has to go.

Ms Dugdale also quotes Nicola Sturgeon previously calling it the "hateful council tax".

She asks why the first minister now won't scrap it?

The first minister says the proposals on council tax were in the SNP manifesto, giving her a mandate for the "fair, balanced, progressive" measures that will raise £100m to address attainment.

Ms Sturgeon says the vote tonight will deliver that money to schools, while a vote against will not.

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Image source, FRANCOIS LENOIR

Parliament must vote on whether the UK can start the process of leaving the EU, the High Court has ruled.

This means the government cannot trigger Article 50 of the Lisbon Treaty - beginning formal exit-negotiations with the EU - on its own.

Theresa May says the referendum - and existing ministerial powers - mean MPs do not need to vote, but campaigners called this unconstitutional.

The government is appealing, with a further hearing expected next month.

Ms Davidson says one in eight businesses are paying 51p in the pound, while in England  it would be 49p.

The Scottish Conservative leader warns about the the constitutional uncertainty caused by indyref2 talk.

The first minister asks if Ruth Davidson is her FMQs secret agent.

She says this is the day the UK government have lost in court over Brexit, which she says is real constitutional uncertainty.

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Scottish Conservative leader Ruth Davidson says the government's plans damage Scotland's reputation as a place to do business.

Ms Sturgeon disagrees, saying Scotland has the most generous and competitive system for business rates in the UK.

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Ruth Davidson raises the issue of this afternoon's council tax vote, asking why the Scottish government is not listening.

Nicola Sturgeon says her government's council tax plans are "reasonable, balanced and progressive".

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

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.

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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?

Scottish Conservative leader Ruth Davidson gets us underway in the traditional way and asks what engagements the first minister has planned for the rest of the day.

The gremlins have been fixed.

Thank you for your patience. 

Image source, EVERETT/REX SHUTTERSTOCK

Image source, bbc

We apologise again for the loss of video on the live page, please watch first minister's questions here.

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