Image source, PA

That's all from Holyrood Live for Wednesday 20 September 2017.

We'll be back tomorrow.

Have a good night.

Mr Hepburn says local communities will be affected by the closures.

The employability minister says the PCS reports questions whether the tax office in Scotland should become the legislative responsibility of the Scottish government and he would support that.

He says he welcomes the PCS report and it is unfortunate that they have had to do so.

Employability Minister Jamie Hepburn says the second largest single site affected is located in his own constituency.

Mr Hepburn thanks the PCS for the report they have laid before the Scottish and UK governments.

He says Bill Bowan's contribution to the debate was extraordinary as to suggest the PCS report was extreme is one of the most extraordinary things he has ever heard in his time at Holyrood.

Mr Hepburn says PCS is representing its members not presenting a radical agenda.

Employability Minister Jamie Hepburn says he regrets that this debate is necessary.

Mr Hepburn says there is almost cross-party consensus on this issue.

The employability minister says he would not disagree that HMRC has the right to review its business model but it must be questioned when it will result in the loss of tax expertise.

Tory MSP Graham Simpson says what he is saying is that it is right to allow any organisation to review its business model but he disagrees with the outcome of that review.

Mr Hepburn says he does accept that is what Mr Simpson was saying and he accepts there is a difference between his contribution and Mr Bowman's.

Image source, bbc

Tory MSP Bill Bowman says HMRC employs over 500 people in Dundee, but unfortunately it will close one office in the city.

Mr Bowman says it is perfectly reasonable for HMRC to look at how it operates and review its business model.

SNP MSP Clare Haughey intervenes to ask if it is perfectly reasonable how HMRC have been treating staff.

He says it is right to raise questions about the process and and about areas of concern.

Mr Bowman says the language in the motion and the PCS report is political and is "extreme and the tone hostile".

SNP MSP Maree Todd says she wishes PCS all the best in their negotiations with HMRC but unfortunately it is too late for the jobs in the Highlands.

Ms Todd says the nearest offices to her will be Edinburgh, Glasgow and Belfast.

The SNP MSP says she hopes the folk of East Kilbride can be spared the human cost of this centralisation and if so it will give some comfort to their colleagues in the north.

Image source, bbc

Green MSP Alison Johnstone says the HMRC proposals should be called "Dismantling our Future" not "Building our Future".

Ms Johnstone says: "The lack of consultation is quite frankly breath taking."

She says the health and wellbeing of staff has been completely disregarded.

Labour MSP Neil Findlay says the UK government's policy is impacted communities from Wick to Brighton.

"You don't build the future by destroying a vital public service," he says.

Mr Findlay says the consequences for closures in West Lothian will be "grim."

The Labour MSP says public sector jobs are being decimated across the board because of UK government measures compounded by Scottish government measures.

He says there are no SNP members in the PCS parliamentary group.

Image source, bbc

Tory MSP Graham Simpson says he lives in East Kilbride and says he was instrumental in setting up the East Kilbride Taskforce when he was a councillor.

Mr Simpson says the huge HMRC set up in East Kilbride is going to be shut down and he says he will back any campaign keep it there but will only observe banner waving.

He says the plan to close the East Kilbride centre by 2025 is misguided.

SNP MSP Clare Haughey says the 17 offices closed will be replaced by just two regional office affecting hundreds of jobs in East Kilbride.

Ms Haughey says tax collection and administration of the system will be disrupted.

The SNP MSP says the under staffing of HMRC is one of the reasons for tax avoidance.

Image source, bbc

Ms Fabiani says the same respect should be shown to Scotland and to East Kilbride as has been shown to other tax offices in the UK.

She calls HMRC plans are wrong headed and she asks the Scottish government to urge the UK government not to carry on regardless but to respect the call to "Stay in EK"

Image source, PA

The UK government is to relocate 2,900 civil servants to a new hub in Edinburgh city centre by 2020.

Staff from departments, including HMRC, will move to the New Waverley development, near the city's main train station.

The move is part of plans to reduce the number of HMRC offices in Scotland to two.

Ministers announced last year that 170 tax offices across the UK would be replaced with 13 regional centres.

Read more here.

Ms Fabiani says, as far as East Kilbride is concerned, there has been no impact assessment.

The SNP MSP says one in four jobs in East Kilbride will be affected if plans go ahead and there will be a hit to the local economy.

She says there are concerns that these plans will cause disruption to HMRC's business.

Ms Fabiani says to stay in EK is not event an option that is being considered.

"The plans are wrongheaded and disrespectful to our town," she says.