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Scottish Green Party co-convener Patrick Harvie says there has not been enough time for scrutiny.

Mr Harvie says the Tory motion says as a point of principle that Scotland should not have higher tax rates than the rest of the Uk.

He says: "In essence they are arguing against the devolution of tax powers they voted for."

Here is the Scottish Greens amendment. 

Image source, Scottish Parliament

Ms Dugdale advocates a 50p top rate of income tax and says she does not know where the SNP are on this policy.

Ms Dugdale says every single cut that comes following tomorrow will be "an SNP cut".

The Labour leader says the Tory motion suggests higher taxes is anti-business.

She says business leaders main concern is instability and they worry about Brexit and a second independence referendum.

She says they want skills. 

Image source, Scottish Parliament

Ms Dugdale says Scotland can choose to do things differently, with substantial tax powers.

This allows different choices, the Scottish Labour leader insists.

She says the responsibility for cuts will be Derek Mackay's tomorrow.

Ms Dugdale calls on the SNP to be bold enough to use the tax powers of this parliament.

Scottish Labour Leader Kezia Dugdale says the simplistic wording of the motion allows the parties to lay out where the priorities are and their first priority of the Tories seems to be money.

Ms Dugdale says there is nothing inevitable about poverty and we do not have to accept inequality. 

The Labour Leader says austerity is hurting Scotland and the poorest are hurting the most.

She says cuts to council budgets affect childcare services which allow parents to go out and work. 

Here is the Scottish Labour amendment

Image source, Scottish Parliament

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Mr Wheelhouse says the Scottish government delivers and invests in quality public services.

The SNP minister says Scotland remains an extremely attractive place to live and work.

He says, at great pace, other parties don't have to live with the consequences of their tax policies.

Mr Wheelhouse says: "We believe we have that balance right"

Mr Wheelhouse says in the three months leading up to the EU referendum Scotland's economy grew by 0.4%.

Image source, PA

The business minister says with the package of tax powers the government now has it can have a more competitive economy.

He says reforms to council tax will protect household incomes and ensure local government is more accountable.

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Mr Wheelhouse says the Scottish government wants to see a circular economy.

The business minister says he wants to reduce APD and then abolish it.

He says income tax powers alone will account for over a third of the Scottish budget and must be used properly.

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 formal transfer of those powers from Westminster to Holyrood has now taken place.

The Scottish Parliament has officially taken on significant new tax powers with the formal transfer of control from Westminster.

Orders have been passed in the House of Commons giving Holyrood control over income tax powers worth £12bn.

Image source, Getty Images

Control over income tax rates and thresholds is being devolved under measures agreed in the Scotland Act.

Both the UK and Scottish governments welcomed the "landmark" powers, which take effect from 2017/18.

• How is Scotland's tax system changing?

Business Minister Paul Wheelhouse says he will challenge the Tory's "simplistic argument".

Mr Wheelhouse says the government's approach to tax is collaborative, progressive and robust.

Here is the Scottish government amendment. 

Image source, Scottish Parliament

Image source, bbc

Murdo Fraser says the way to increase tax revenue is to raise the number of high earning tax payers.

The Tory MSP says the SNP under Nicola Sturgeon has lurched to the left and they want to hike taxes.

He says the finance secretary has 24 hours to think again.

Mr Fraser says if he wants to see the economy grow then Scotland must be competitive.