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The chief constable of Police Scotland, Phil Gormley, has stepped aside after further allegations of gross misconduct were made against him.

It emerged in July that Mr Gormley was being investigated by the Police Investigations and Review Commissioner (Pirc) over bullying allegations.

He has now taken "special leave" after a further complaint was made.

Mr Gormley denies the allegations, and said he intends to resume his duties in the future.

He was appointed as chief constable of Police Scotland - which is the second largest force in the UK after the Metropolitan Police in London - in January of last year, and his contract still has 16 months to run.

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Justice Secretary Michael Matheson will now deliver a statement on on policing, after Police Scotland Chief Constable Phil Gormley stood aside.

Deputy Presiding Office Christine Grahame suspends parliament briefly to allow for a change to the front bench ahead of the policing statement.

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Scottish Lib Dem leader Willie Rennie asks how much these measures will cost.

Mr Rennie is rewarded with praise from the deputy presiding officer for a "sparkling question" due to its brevity.

Mr Mackay replies equally succinctly by saying the measures he has announced will cost approximately £80m.

Green MSP Andy Wightman says the Mackay claims adding farms would be a financial burden and asks if this can be reconsidered.

Mr Mackay says it is not true to say it was not considered by the Barclay report and it was in the findings.

Douglas Fraser
Scotland business & economy editor

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The Barclay Review could have been a lot more radical. The rise of the digital economy is a big challenge to a tax system based on building rental value, and may eventually require radical solutions.

But for the 2020s, this review opts for changes to the current system - closing loopholes, levelling the playing field, giving a nudge or two of help to businesses that want to invest, grow and be responsible employers.

Anything more radical ran the risk of being shelved. That has happened to reviews of council tax.

In the filing cabinet marked "politically too difficult", that tax on residential property remains stuck with its 1991 valuations.

Anything more radical for business would also have meant divergence from England and Wales. On the contrary, the Barclay Report recommends that the supplement for bigger properties should be cut, to come into line with the rest of the UK.

Devolution was intended to allow for more divergence, and the Scottish National Party has talked about the need to have more business tax powers to help grow the economy.

Reform over the past 18 years of the Scottish Parliament has been limited to small business reliefs. It demonstrates that divergence from the rest of the UK is tougher than the rhetoric might suggest, particularly where it risks harm to the economy.

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SNP MSP Bob Doris asks the finance secretary to approach any changes to leisure facilities with great caution to avoid unintended consequences.

Mr Mackay says he will consult stakeholders on this going forward.

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Mr Mackay says Labour also failed to submit anything to the Barclay Review.

The finance secretary says the remit of the Barclay panel was to be revenue neutral, but the decisions of the government will be within the framework of the budget.

He says he looks forward to the positive engagement from all parties in the budget process.

Labour MSP Jackie Baillie says she welcomes much of the statement and, in particular, exempting nurseries.

Ms Baillie says the finance secretary has given no indication of revenue raising measures and asks if it is still revenue neutral.

The Labour MSP asks if the finance secretary will take action so that businesses benefit from the 12.5% cap.

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Scottish Labour's economy spokeswoman Jackie Baillie MSP said: "We have always said that the business rates system needs to be more transparent, predictable and streamlined and this report contains some welcome recommendations, including proposed relief for children's nurseries and more frequent re-evaluations.

"However, the report also recommends that certain public buildings, such as leisure centres which are operated at arms' length by local authorities, should pay business rates which is another burden on public services which are already dealing with budget cuts made by the SNP government.

"It is also disappointing that a fundamental overhaul of the system is not on the table."

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Mr Mackay says he is not surprised the Tory party did not submit any evidence to Barclay, as it appears the Conservatives are bereft of ideas on how to improve the rates system.

The minster says he is putting forward a "fantastic package" for Scotland, which must depress Mr Fraser.

He says: "It is appropriate to take the time to get it right."

Tory MSP Murdo Fraser joins the minister in thanking Ken Barclay for his report.

Mr Fraser says there is much in the report he agrees with such as exempting empty new-build properties.

The Tory MSP says the finance secretary is reversing damaging policies implemented by his predecessor.

He says he notices Mr Mackay is keeping open the possibility of ending relief for sports clubs and asks why this hasn't been ruled out.

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Scottish Conservative Murdo Fraser said: "There are many welcome proposals within this report.

"But many firms will feel this is tinkering round the edges of a broken system, rather than the fundamental overhaul that's required.

"The hospitality sector, whose safeguard of a 14.9 per cent cap runs out in March, will be worried that history will repeat itself next year.

"If that industry is hit with the kind of increases suggested last time around, it would almost certainly mean the closure of businesses and job losses.

"Proposals around independent schools and sports clubs will also have alarm bells ringing in those sectors."

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Mr Mackay says he will not progress the option to put farms on the evaluation roll.

The finance secretary says he wants the sector to be clear about its invaluable contribution.

He says his message is clear: "Come to Scotland, invest in Scotland and grow your business in Scotland."

The minister says the cap on Aberdeen offices and Aberdeenshire offices will continue.

Mr Mackay says valuations should be more accurate with better information going into the system.

The finance secretary says the appeal system should allow rates to be corrected upwards, as-well-as, downwards.

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He says he welcomes recommendations to shut down avoidance systems.

The finance secretary says Scottish government will implement administrative checks on systems to limit errors.

Mr Mackay says recommendations requiring further consideration are those relating to charity relief and sports clubs.

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Mr Mackay says a new build property will not pay rates until it is occupied.

The minister says this will mark Scotland as the most competitive place for businesses to grow and invest.

He agrees with Barclay on his call for improved transparency about where relief is granted.

The minister announces a review of the Small Business Bonus Scheme.

• Local government - The biggest change recommended in the report was for so-called arm's length organisations, set up by councils to operate services independently, with charitable status. These include leisure and sports centres, and arts venues including theatres, libraries, museums and galleries. One reason for creating such vehicles has been that charitable status means avoidance of business rates, with the Scottish government paying councils most of the relief. The Barclay Review does not question the charitable status, but says that it should not mean a blanket exemption.

• Independent schools are charities and benefit from reduced or zero rates bills, whereas council (state) schools do not qualify and generally will pay rates. The report says this inequality should end by removing eligibility for charity relief from all independent schools. o. The recommended change to that would cost the private sector £5m per year.

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• Universities are registered charities and can claim business rates relief. The Barclay Review recommends they should keep the relief for their core education and research function but they should start to pay business rates where they compete with private firms. That would affect the letting of student accommodation during holidays, in competition with hotels.

• Sports clubs could be affected by the change too. Some lucrative golf clubs, with considerable assets, do not pay business rates. While keeping community sport facilities as they are, it is suggested that the bigger clubs should pay.

Finance Secretary Derek Mackay says to stimulate the economy and reduce the properties vacant he will go further and reduce rates for all property including industrial.

Mr Mackay says his response has been informed by various meetings and it is a measure of the importance the government places on the economy that it commissioned the report in the first place.

He says it is his intention to implement the vast majority of recommendations subject to legal review.

Mr Mackay says developing the economy is central to this government's aims.

He says from 1st April next year he will ensure every new build property will not pay rates until occupied for the first time.