Employability Minister Jamie Hepburn says the proposals to close Jobcentre Plus premises has already been debated in the chamber.

"The closures are disproportionate," says Mr Hepburn.

He says they have far reaching implications for those using them, particularly vulnerable users.

The minister says there was no prior notice to the Scottish government of closures. 

Image source, PA

The UK government is planning to close a further 16 jobcentres in Scotland.

In December, it was announced that half of Glasgow's 16 jobcentres would shut to save money and to reflect a rise in the use of online and phone services.

The Department for Work and Pensions said it expected affected employees to move to other sites, external, adding that any redundancies would be "very small".

Scottish Employability Minister Jamie Hepburn said Scotland was being disproportionately affected.

Union officials said the wider announcement would mean that more than one in 10 jobcentres in Scotland, England and Wales would shut, putting thousands of staff jobs at risk.

Employability Minister Jamie Hepburn leads a debate on the future of the Jobcentre Plus Network in Scotland.

Image source, bbc

Labour MSP Jenny Marra tries to raise a point of order on supplementary questions asking what the point of them is if the minister just answers the original question again, referring to her NHS Tayside supplementaries.

Presiding Officer Ken Macintosh says: "That is not a point of order however she has made her point."

Finance Secretary Derek Mackay says the government recognises the importance of funding services in rural areas.

Mr Mackay says formulas take account of the higher cost of delivering services in rural areas.

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Mr Lochhead says rural deprivation can be difficult to identify and asks for an assurance that there is a support mechanism in place.

Mr Mackay says there is.

SNP MSP Richard Lochhead asks how rural deprivation is taken into account in the Scottish government funding allocations.

SNP MSP Ruth Maguire asks how many businesses will receive support from the expansion of the small business bonus scheme.

Image source, bbc

Finance Secretary Derek Mackay says the 9 December 2016 was when he last met Lady Rice followed by a phone call in January.

Mr Lennon says the Fraser of Allander Institute has raised concerns over where the so called additional monies is coming from.

Mr Mackay says a number of Parliament processes should be reviewed. 

He says he is "embracing the review with an open mind."

Image source, Getty Images

Last February it emerged the Scottish Fiscal Commission will carry out forecasts of Scotland's tax revenues and GDP when new financial powers are devolved.

Holyrood's finance committee had asked for the independent body to produce official forecasts, but voted down their own proposals under pressure from former Finance Secretary John Swinney.

Mr Swinney then confirmed the commission would now have this role after all.

The provision is part of the fiscal framework deal agreed on Tuesday.

The Scottish Fiscal Commission (SFC) was announced in the wake of the Smith Commission recommendations for further Scottish devolution.

Labour MSP Monica Lennon asks when the cabinet secretary for finance and the constitution last spoke with the Scottish Fiscal Commission.

Image source, bbc

Finance Secretary Derek Mackay says the government has a manual on this and it's priority is the effective stewardship of taxpayers money.

Ms Marra says NHS Tayside is in debt to the government and asks if there are others. 

Labour MSP Jenny Marra asks what the government's position is on waiving debt that is owed to it by public bodies in financial crisis.

SNP MSP Kenneth Gibson asks how much additional funding the government will provide to North Ayrshire Council in 2017-18 to improve educational attainment.  

Tory MSP Ross Thomson asks Derek Mackay for an update on conversations he has had with Aberdeen City Council on business rates.

Mr Mackay says there is a window of opportunity to work together and he is working with local government.

Finance Secretary Derek Mackay says the government has reduced the rates poundage and expanded the business bonus scheme.

Mr Mackay says councils can apply additional rates reductions locally.

Mr Johnson says there are nurseries across Edinburgh that will see their rates double.

Image source, bbc

Mr Mackay says a rating evaluation is independent of government.

He says some will have increased and some will have decreased.

He says businesses have the right to appeal and 70% of properties will pay the same or less as a result of government decisions. 

Image source, AFP

Scottish retailers have called for the business rates system in Scotland to be "fundamentally reformed", claiming up to a quarter of shops could close if the current arrangements continue.

The Scottish Retail Consortium (SRC) said a new "flexible, simple and competitive" system should be created.

It argued the existing system did not reflect current economic conditions.

The Scottish government said it was "doing everything" within its powers to support the economy.

It said that included "action to maintain a competitive business rates regime".

The call by SRC came in its submission to a review of rates which is due to report to the Scottish government in July next year.

SRC was one of a number of organisations which called last month for a hike in tax rates for big firms to be reversed.

Labour MSP Daniel Johnson asks what action the government will take to support businesses that will see their non-domestic rates bills increase from April 2017.