Scotland's climate targets debate beginspublished at 17:10 Greenwich Mean Time 14 December 2016
Image source, PASNP MSP Maree Todd will now lead this evening's members' debate on Scotland's climate targets.
Summary
The Finance Committee will take evidence from HMRC experts on taxation as it considers the draft budget
Portfolio questions focuses on the finance and and constitution brief and then the economy, jobs and fair work
The Scottish Conservatives lead a debate on taxation
SNP MSP Maree Todd then lead’s a member’s debate on Scotland's climate targets.
Scotland's climate targets debate beginspublished at 17:10 Greenwich Mean Time 14 December 2016
Image source, PASo Derek Mackay's amendment is defeated ahead of budget daypublished at 17:09 Greenwich Mean Time 14 December 2016
Breaking
Ahead of tomorrow's budget statement Finance Secretary Derek Mackay's amendment on income tax is defeated.
The Scottish Conservative motion is rejectedpublished at 17:07 Greenwich Mean Time 14 December 2016
The Scottish Conservative motion is rejected with 29 for and 92 against.
Image source, Scottish ParliamentThe Scottish Lib Dem amendment is rejectedpublished at 17:07 Greenwich Mean Time 14 December 2016
The Scottish Lib Dem amendment is rejected with 27 MSPs backing it and 88 against.
Image source, Scottish ParliamentThe Scottish Greens amendment is rejectedpublished at 17:05 Greenwich Mean Time 14 December 2016
The Scottish Greens amendment is rejected, with 6 MSPs for and 115 against.
Image source, Scottish ParliamentThe Scottish Labour amendment is rejectedpublished at 17:04 Greenwich Mean Time 14 December 2016
The Scottish Labour amendment is rejected with 29 MSPs backing it and 91 against.
Image source, Scottish ParliamentThe Scottish government amendment is not agreed topublished at 17:03 Greenwich Mean Time 14 December 2016
BreakingThe Scottish government amendment has 60 MSPs for and 61 MSPs against so it is not agreed.
Image source, Scottish ParliamentDecision time....published at 17:02 Greenwich Mean Time 14 December 2016
We now move to decision time
Point of order attemptedpublished at 17:02 Greenwich Mean Time 14 December 2016
Tory MSP Ross Thomson raises a point of order relating to the Aberdeen Western Peripheral Route and being told by the economy secretary that there was no delay, when there was.
The presiding officer says these were matters raised in committee and says it was not a point of order.
He says Mr Thomson should raise it with the committee.
We need to stimulate business and that business rates play a part in this says Tory MSPpublished at 16:58 Greenwich Mean Time 14 December 2016
Mr Lockhart says if we are to increase tax in Scotland we need to increase our business base.
The Tory MSP says we need to stimulate business and that business rates play a part in this.
He says under the SNP government business rates have gone up.
Mr Lockhart says all the other parties in this chamber want to make Scotland the highest taxed part of the UK.
Tory MSP says making Scotland the highest taxed part of the UK does not make sensepublished at 16:55 Greenwich Mean Time 14 December 2016
Image source, bbcMr Lockhart says Scotland's economic under-performance was there long before Brexit.
The Tory MSP says Scotland has 50 companies accounting for 50% of exports.
He says making Scotland the highest taxed part of the UK does not make sense.
Increasing tax in Scotland will damage economic growth - Tory MSPpublished at 16:54 Greenwich Mean Time 14 December 2016
Scottish Conservative MSP Dean Lockhart says tomorrow's budget will set the future of tax in Scotland.
Image caption, Scottish Conservative MSP Dean Lockhart
Mr Lockhart says, to those calling the Tories "devolution deniers", that the powers were devolved via a Tory government.
He says the Scottish government want the Scots to be the highest taxpayers in the UK.
The Tory MSP says increasing tax in Scotland will damage economic growth.
Minister accuses the Tories of talking Scotland downpublished at 16:53 Greenwich Mean Time 14 December 2016
Mr Mackay says productivity is Scotland has grown 4.4% since 2007 compared to no growth in the UK.
He says the Tories talk down Scotland.
The finance secretary reaches a crescendo as he comes to a close.
And don't forget:
Image source, bbcImage caption, Catch Mr Mackay tomorrow afternoon with Holyrood Live
'Tories care more for the dead rich than the living poor'published at 16:49 Greenwich Mean Time 14 December 2016
Mr Mackay says this debate left tax and focused on devolution itself
He says the Tories have shown their true colours, saying do as Westminster does.
The finance secretary says the only tax change the UK government has been
He says the "Tories care more for the dead rich than the living poor".
Image source, bbcImage caption, Finance secretary says the Tories are against devolution
Government making the right choices for scotland - Finance Secretarypublished at 16:48 Greenwich Mean Time 14 December 2016
Finance Secretary Derek Mackay says he has found this helpful in advance of the budget tomorrow.
Mr Mackay says it is the case that the government has taken a collaborative approach to tax policy.
The finance secretary says the government have picked public services over tax cuts for high earners.
These are "choices that are right for Scotland," he says.
Scottish Conservative MSP Murdo Fraser intervenes to say that if the finance secretary has time to read does he now understand the Laffer Curve.
Mr Mackay says that is a "childish remark".
Labour support a top tax rate of 50p says James Kelly MSPpublished at 16:45 Greenwich Mean Time 14 December 2016
Scottish Labour MSP James Kelly thanks the Tories for bringing this debate forward because it has given the chance to debate tax ahead of the budget announcement tomorrow (which you can watch on Holyrood Live from 14:30).
Mr Kelly says it is not just about the number of cuts it is about the impacts that those cuts have on people's lives.
Image source, bbcImage caption, Scottish Labour MSP James Kelly
The Labour MSP says the Tory speeches were just about wealth and money and nothing about inequalities.
Mr Kelly says nearly a quarter of children leaving primary school are unable to read or write to the appropriate level and that is a "scandal" which is a result of SNP cuts.
He says Labour support a top tax rate of 50p.
Land rents in relation to domestic property is the 'most regressive tax' - Greens MSPpublished at 16:38 Greenwich Mean Time 14 December 2016
Image source, bbcImage caption, Green MSP and Albert Einstein
Closing for the Scottish Greens, MSP Andy Wightman says he can see the Tories are in full swing and it is good to see Tory MSP Douglas Ross "in a seat as well".
Mr Wightman says if people in Perth want to pay more tax then that should be a choice. It does not have to be the cas that everyone pays the same, he says.
In referring to Tory speeches, the Greens MSP quotes Albert Einstein saying "the difference between stupidity and genius is that genius has its limits."
He says land rents in relation to domestic property is the "most regressive tax".
'We make the judgement that fits the time' - Lib Dem MSPpublished at 16:29 Greenwich Mean Time 14 December 2016
Scottish Lib Dem MSP Willie Rennie says one of the benefits of being allowed to tweet in the chamber is that you can read tweets during the debate.
He says SNP MSP Christine McKelvie suggested his opening remarks were a "love-in" with Tory MSP Murdo Fraser.
Mr Rennie says the SNP MSP must not have been listening.
Image source, bbcImage caption, Close To You? Not according to Willie Rennie
The Lib Dem MSP says it is about balance not just about cutting taxes. He says the mood needs to be assessed at the time.
He says his party has made a judgement at this time that taxes should be increased to invest in education.
"We make the judgement that fits the time," he says.
SNP MSP says government policy will lower income tax payerspublished at 16:22 Greenwich Mean Time 14 December 2016
Image source, SNP MSP Richard LyleSNP MSP Richard Lyle says the people of Scotland returned the SNP for an historic third term in office.
Mr Lyle says the SNP believe in a tax policy that delivers for Scottish families and Scottish businesses.
He says its policy will protect lower income tax payers.
SNP government have shown they are 'politically out of touch and economically out of their depth'published at 16:20 Greenwich Mean Time 14 December 2016
Scottish Conservative MSP Ross Thomson says there are "huge issues" in the north east in finding skilled workers.
Mr Thomson says when it comes to the north east the government is "take, take, take".
The Tory MSP says the SNP tax proposals will not kick start Scotland's sluggish economy.
Finance Secretary Derek Mackay intervenes to ask what the Tories would cut to reduce tax.
Mr Thomson says Tory MSP Murdo Fraser will do that.
He says the SNP government have shown they are "politically out of touch and economically out of their depth."