The Scottish Conservatives have called on the Scottish government to abolish Air Passenger Duty on long-haul flights.

Holyrood will take control of the air fare tax from April 2018.

The Tories had previously opposed proposals to cut the levy, but argue their new plans could help Scotland "go global" in the wake of Brexit.

The Scottish government wants to cut Air Passenger Duty (APD) by 50%, with a view to eventually scrapping it.

The government said the Tory proposals were "a move in the right direction".

Scottish Conservative MSP Murdo Fraser says for years the SNP said corporation tax should be cut to boost the economy.

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Mr Fraser says the SNP have done a "spectacular u-turn".

He says the government are cutting Air Passenger Duty, which his party will work with them on, but says this could apply to other taxes too.

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Mr Fraser says a clear tax differential will be created between Scotland and the rUK.

The Tory MSP asks if it is worth making Scotland the highest taxed part of the UK.

Mr Fraser says, if the economy doesn't grow, neither does the tax revenues.

The Scottish Conservative MSP says, if the Scottish economy continues to under perform the funding from the block grant adjustment will be lower. 

He says the UK government are on target to double the personal allowance but the Scottish government want Scottish taxpayers to pay more. 

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Mr Fraser says from April it is the performance of the Scottish economy that will determine the overall size of the Scottish budget.

The Tory MSP says the only tax change in the White Paper was a 3% cut in corporation tax.

Green MSP Patrick Harvie asks about the recent tax changes by the UK government that make the rich better off.

Mr Fraser says Mr Harvie is being ungenerous because the UK government has lifted millions of people out of tax altogether.

Scottish Conservative MSP Murdo Fraser says, despite a shallower recession in Scotland, economic recovery has been slower.

Mr Fraser says unemployment is higher in Scotland than the rest of the UK.

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e says overall Scotland lags behind in 25 of the 30 economic indicators. 

The Tory MSP says the Fraser of Allander Institute says unemployment is likely to rise.

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Scottish Conservative MPS Murdo Fraser says tomorrow the finance secretary will deliver a historic budget, because for the first time the parliament will be able to decide bands and rates of income tax.

Mr Fraser says his party do not want to see families paying more income tax than the rest of the UK.

He says this would only make Scotland uncompetitive.

Here is the Scottish Conservatives motion.

Image source, Scottish Parliament

Companies forced to pay higher wages could be pushed out of Scotland, the Scottish Conservatives have warned.

The Tories are set to lead a Holyrood debate on tax, and are unhappy with SNP plans not to implement a UK government tax cut for high earners.

The party says this will force firms to top up salaries to keep highly skilled staff, warning that some may move elsewhere in order to avoid this.

The Scottish government said its tax plans were "fair and progressive".

Finance Secretary Derek Mackay, who will set out his first draft budget on Thursday, said tax powers had been devolved to Holyrood to "allow Scotland to make its own decisions".

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The Scottish Conservatives will now lead a debate on taxation.

Scottish Labour MSP Neil Bibby asks how many jobs are directly and indirectly linked to the pub sector. 

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Ms Evans asks about rail improvements in the north east and improvements to the Laurencekirk junction.

Economy Secretary Keith Brown says neither project is part of the Aberdeen City Deal because the UK government "baulked at the contribution they would have to make".

Mr Brown says it is estimated that construction could start on the Laurencekirk Junction in 2021.

he signing of a £250m Aberdeen City Region Deal could potentially unlock more than £800m of investment, it has been predicted.

The 10-year deal commits the UK and Scottish governments to invest the money, with Aberdeen and Aberdeenshire councils also contributing.

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At the signing in Aberdeen, it was estimated the value could be £826m once other investment is factored in.

It is believed hundreds of jobs could be created annually as a result.

Aberdeen City Council leader Jenny Laing said: "The signing of the Aberdeen City Region Deal marks the final stage in the process of bringing the deal to fruition but also marks the beginning of a long-term programme designed to make a positive impact on our region and its economy, bringing benefits now and for generations to come."

SNP MSP Mairi Evans asks what progress is being made with the Aberdeen City Region Deal.

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Employability Minister Jamie Hepburn says all government funded apprenticeship programmes must be approved with apprenticeship accreditation from the modern apprenticeship group. 

Ms White says many careers are not accredited, such as tattoo artists, and asks will the government consider looking at accreditation for this type of career choice.

Mr Hepburn says employers in this area should engage with SDS and says he is happy to meet with Ms White on this issue. 

SNP MSP Sandra White asks what information the government provides to employers regarding apprenticeship accreditation.

Economy Secretary Keith Brown says the UK governments Brexit strategy has increased the chances of a "hard-Brexit".

Mr Brown says the consequences of this would be a shock to the economy.

Mr Adam says it would be good for the economy if the UK government took on at least one of the Scottish government proposals.

Mr Brown says Mr Adam makes a good point and remaining in the single market is the best option for Scotland and the UK. 

The UK Chancellor has appeared to rule out a special Brexit deal for Scotland after saying it was "not realistic".

Philip Hammond was speaking ahead of a meeting with Scotland's first minister.

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But the Scottish government later insisted Mr Hammond had promised to "fully consider" any proposals to protect Scotland's place in Europe.

The Scottish government is currently examining ways of keeping Scotland in the European single market even if the UK as a whole leaves.

It is due to publish its proposals by the end of the year.

SNP MSP George Adam asks what analysis the government has made of the impact on the Scottish economy of the UK government's Brexit strategy.