Image source, PA

In November 2015 we reported that HMRC plans to consolidate its UK network of offices in a move which could see more than 2,000 jobs lost in Scotland.

More than 8,000 were then employed at the agency's 18 Scottish offices, including major centres in Dundee, Cumbernauld and East Kilbride.

HMRC said by 2021, a maximum of 6,300 staff would be based at new regional centres in Glasgow and Edinburgh.

A smaller unit will be retained at the national crime campus in Gartcosh.

Read more here.

SNP MSP Linda Fabiani welcomes the PCS report 'Fighting for Tax Jobs, Fighting for Tax Justice'.

Ms Fabiani says she does not welcome that this debate is required due to the UK government slashing tax expertise from offices including those in East Kilbride.

"East Kilbride is being dumped," she says.

She says it is all very well to make assumptions about staff being able to relocate to central offices in Glasgow but there has been no attempt by HMRC or the UK government to consider the logistics.

Image source, Getty Images

SNP MSP Linda Fabiani uses her motion to welcome the PCS report, Fighting for Tax Jobs, Fighting for Tax Justice.

Ms Fabiani highlights the view that UK government's Building Our Future plans will seriously damage Scotland’s economy by:

• undermining its capacity to collect taxes effectively
• decimating and destroying a skilled and experienced workforce
• overestimating the benefits and underestimating the costs of digitisation
• failing to take account of the challenges posed by Brexit
• neglecting the support needs of the most vulnerable in society, including poor, disabled and older people
• affecting disproportionately communities such as East Kilbride, which it believes will bear the heaviest job losses and knock-on effects for the local economy

The Labour motion is agreed to with 33 MSPs backing it, 30 against and with 61 abstentions.

Image source, Scottish Parliament

The Lib Dem amendment is not agreed to with 5 MSPs backing it 59 against and with 60 abstentions.

Image source, Scottish Parliament

The Green amendment is not agreed to with 6 MSPs backing it, 58 against and with 60 abstentions.

Image source, Scottish Parliament

The Tory amendment is not agreed to with 30 MSPs backing it and 94 against.

Image source, Scottish Parliament

The government amendment is not agreed to with 61 MSPs backing it and 63 against.

Image source, Scottish Parliament

We now move to decision time.

Mr Kelly says the reality is that Derek Mackay has "an army full of civil servants" but he is looking to other parties for ideas on tax.

"It is a case of answers on a postcard to Derek Mackay care of St Andrew's house," he says.

The Labour MSP says the Tories would quite happily cut taxes back to the bare minimum because they are not interested in investing in public services.

Mr Kelly says the way to cut the skills gap is to invest more in schools and education.

He says this is a debate about what sort of country we want Scotland to be.

Labour MSP James Kelly says there is a real issue about the fairness aspect of the taxation policies being pursued by the SNP government.

He says millionaires are only paying £2 more in tax a week.

The Labour MSP says there is a lack of fairness around the taxation policies being looked at by the SNP.

SNP MSP Joan McAlpine asks why Labour councils have not raised council tax rates to address the issues he describes.

Mr Kelly hits back saying councils all across Scotland have faced £170m of cumulative cuts because of the votes of the SNP benches here today.

Labour MSP James Kelly says what we raise in taxes has a direct impact on public services.

Mr Kelly says most of the parties have set out their position but it has been disappointing that the government are "sitting on the fence."

The Labour MSP says the SNP have "backed out" from answering the question.

Image source, bbc

Mr Mackay says the government should be involved in an evidence based debate on taxation as the SNP manifesto proposal would not win on a vote due to the minority government.

The finance secretary says there is still an opportunity to oppose the dodgy DUP deal and austerity ahead of the UK budget.

Mr Mackay says the relationship between tax in the UK and tax in Scotland is important.

The finance secretary asks if it is still the Conservative position to cut taxes for the rich.

Image source, bbc

Finance Secretary Derek Mackay says over the course of the last budget he found over £900m of extra expenditure on Scotland's public services.

Mr Mackay says the opposition parties called on him to listen to their positions on tax and now they are saying how dare the SNP listen to the opposition parties on tax.

He says it is important that the impacts of tax proposals are understood so his discussion paper will be evidence based.

Labour MSP Johaan Lamont asks if now the minister is willing to enter into a fair debate that he accepts it was not fair before and she calls on him to apologise.

Mr Mackay says there was a serious debate on how to use Scotland's powers and how to give stability to the Scottish economy.

Mr Lockhart says growing the Scottish economy will generate more taxes.

The Tory MSP says a higher tax rate in Scotland could result in some taking their business elsewhere.