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Last December a bill was introduced at Holyrood to establish the tax which will replace Air Passenger Duty (APD). 

The Air Departure Tax (Scotland) Bill sets out how the new, devolved powers will be used but does not go into detail on rates.

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

The bill sets out that Revenue Scotland would be responsible for the collection and management of the tax, after the existing APD regime no longer applies in Scotland.

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Finance Secretary Derek Mackay says the plans for an air departure tax are a key part of the Scottish government's economic strategy.

Mr Mackay says he will  come back to discuss tax rates and bands in due course.

The minister insistes that as with all devolved taxes, the government will take a consultative and collaborative approach to how ADT is structured and operated.

Tax experts have called for more detail to be included in the Scottish government's aviation tax plans.

The government wants to replace air passenger duty with an air departure tax, with a view to halving and eventually scrapping the levy entirely.

A bill has been lodged at Holyrood to set up the devolved tax, but it does not go into detail about rates.

The Chartered Institute of Taxation said more information should be included to allow for robust scrutiny.

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Holyrood takes control of air fare taxes from April 2018.

The Scottish government published its Air Departure Tax (Scotland) Bill, external in December. It sets out how new devolved powers over taxation would be used, but does not go into detail on rates.

At the time, the government said the bill would allow it to "progress plans" to deliver a 50% reduction in aviation tax by the end of the current parliament, with the levy eventually abolished "when finances allow".

In a submission about the plans to Holyrood's finance committee, the Chartered Institute of Taxation (CIOT) argued that detail on rates should be included in the legislation.

Read more here.

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MSPs will now debate the Air Departure Tax (Scotland) Bill , externalfor the first time.

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Ms Constance says it is a significant moment when all parties stand united against the Toires

The minister says all are united against the two child tax credit and the 'rape clause' which is "fundamentally wicked".

Resounding applause at the close of the debate there, but not from the Conservative benches.

Ms Constance says good luck finding health professionals or third parties to operate this policy and says that the UK government better not think of asking DWP staff to do this.

Labour MSP Monica Lennon asks if a woman is not believed has the UK government provided any clarity as to what will happen.

Ms Constance says "no they haven't" and that the rape clause cannot be implemented compassionately. 

The equalities secretary says mitigation is about making something less severe not to change policies.

She says the Scottish government have invested £350m to mitigate the bedroom tax. 

Ms Constance says the government is against the two child tax credit cap and it can never be right for a woman to have to declare that she had been raped to get a benefit.

The minister says the 'rape clause' means women must relive that rape, that abuse, that violence to get money for their child.

She asks MSPs to imagine having to put your child's name in a box saying they were conceived as a result of rape.

Equalities Secretary Angela Constance says worst of all the Tories have represented "dog-whistle politics". 

Ms Constance questions what the UK government is actually saying and whether they are saying that it is only certain members of society that should have more than two children. 

The equalities secretary says the UK government is "balancing the books on the backs of the poor."

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Equalities Secretary Angela Constance says; "The mask has well and truly slipped, the toxic Tories are back and they are back with a vengeance.

The rage and the passion on the SNP, Labour, Lib Dem and Green MSP benches is absolutely palpable, she says.

The family cap and 'rape clause' represent a "mendacious interference on family life that breaches the human rights of women."

Mr Cameron says he accepts that the form requires a declaration from the claimant but that is not "proving rape". 

The Tory MSP says far from being "abhorrent", the third party model is already being used for those who have suffered domestic abuse and it is proving successful.

Mr Cameron says the Scottish government has the powers at its disposal to change this policy

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Housing Minister Kevin Stewart raises a point of order saying we are not hear to listen to a lecture on the justice system but to deal with the nonsense of the rape clause.

The deputy presiding officer does not acknowldege this as a point of order

Mr Cameron says no-one is forced to do anything in this 'rape clause' form nor prove they have been raped.

Deputy First Minister John Swinney raises a point of order and is told off by the deputy presiding officer.

Another point of order, this time from Labour MSP Neil Findlay, who criticises the Tories for not taking any interventions during this debate.

Deputy Presiding Officer Christine Grahame says that is not a point of order and she has seen many MSPs over the years refuse to take interventions.

Tory MSP Donald Cameron says it has been an "emotional and passionate" debate.

Mr Cameron says making any changes to a tax credit system was always going to met "fierce discourse". 

The Tory MSP says he takes exemption to the phrase "proving rape" because it is well known how difficult it can be to prove rape and it is extremely complex. 

Mr Cameron declines to take any interventions. 

Labour MSP Pauline McNeill says the 'rape clause' will fail.

Ms McNeill says there have been debates in this chamber about the need to grow families and the two child tax credit cap will make future generations smaller.

She says the policy is unfair and stupid.

The Labour MSP says the stigma that could be attached to an unborn child from a mother who has been raped, makes one beggar belief the government would have a policy like this.

She says: "The policy is in crisis."

Labour MSP Pauline McNeill asks how the Scottish Tories got themselves into the position of supporting a rape clause.

Ms McNeill says "it is a full frontal attack on women and women's lives" and asks "why you cannot see this."

The Labour MSP says it is insensitive to ask a woman to complete an eight-page form to prove they have been raped.

She says she does not believe women would put themselves through it.

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The deputy leader of the Scottish Conservatives, Jackson Carlaw, admitted the UK government's so-called rape clause policy is "awkward", on Sunday.

But the MSP defended the measure and said it should not be scrapped.

Welfare reforms introduced earlier this month cut child tax credit and Universal Credit for third or subsequent children.

A number of exemptions to the new rules are in place, including non-consensual pregnancy.

Other exemptions include:

• adopting children
• those involved in kinship care
• multiple births

The so-called rape clause means women who were the victim of rape or conceived while in a coercive relationship will have to declare that their third child was born as a result of this in order to qualify for an exemption.

Mr Greer says Holyrood was not designed to act as the last line of defence against the cruelty of Westminster.

The Green MSP says Jackson Carlaw pointed out the 'rape clause' was awkward but he agrees with Christinea McKelvie saying it is "abhorrent".

Green MSP Ross Greer says 86% of the £26bn of cuts have or will hit women.

Mr Greer says the Tories have once again become the party of child poverty. 

The Green MSP says the rape clause is forcing women to relive the ordeal. 

He offers Ms Davidson to intervene to speak up for the rape clause and when Ms Davidson does not he says it is "cowardly".

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Green MSP Ross Greer says he can't describe his horror that MSPs have to debate the rape clause today.

Mr Greer says Ruth Davidson's mask has well and truly slipped.

He says: "When you cut throught thetank driving, bagpipe playing bravado you can just see that Ruth Davidson is just another cruel member of a cruel party."

SNP MSP Gillian Martin says this has not been a debate because the Tories have not taken any interventions. 

Ms Martin offers Tory MSPs the opportunity to inervene on her but only if they stand up to say they have been convinced by the arguments against this policy. 

The SNP MSP says regardless of a family situation things do happen such as a parent losing a job, becoming ill or abandoning a family. 

She says the cost of this policy will fall on the children to those families affected. 

Ms Martin says "this is a morale outrage" and that this policy needs to be scrapped.