Labour MSP Neil Findlay says this is supposed to be a debate and Mr Mackay is taking the "Ruth Davidson rape clause approach" in ignoring interventions.

Presiding Officer Ken Macintosh says Mr Mackay can decide whether to take interventions and he has taken one.

Mr Mackay says it is an "appalling contribution to such an important matter.

Image source, bbc

Mr Mackay says the government will commit to using the national discussion to help ensure the tax policy benefits Scotland.

The finance secretary says the Scottish government's discretionary budget will be cut by £2.9bn in real terms.

He points out that the Tories found £1bn for the DUP and have cut taxes.

The minister says he does not support the UK government's toxic approach of tax cuts for the rich.

Finance Secretary Dere Mackay says discussions on income tax will inform an important part of the budget.

Mr Mackay says there must be compromise and the SNP come to this, like every other party, with manifesto commitments.

The finance secretary says if every party sticks to their own position there will be a stalemate.

Lib Dem MSP Willie Rennie intervenes to ask if any paper being brought forward could change tax this year.

Mr Mackay says he intends to bring forward a paper for this budget.

He says he will not take a position on the Labour motion or amendments from the Lib Dems and Greens.

Mr Mackay says he will reject the Tory amendment.

Mr Rowley says it is right to consider using the tax powers of this parliament in a progressive way ensuring that those that can afford to pay more do so.

The Labour MSP says Labour's amendments to the two previous budgets would have raised just over £1bn in additional tax revenue.

Mr Rowley says he is not opposed to wealth but those who have a bit more must surely be asked to make a contribution to a better Scotland.

He says it is no longer acceptable the SNP government protects the richest when cutting services to the poorest.

Mr Rowley says it is time once again to make the case for a tax rise.

Mr Rowley says the more people we get skills for, the more jobs we create and the tax take will increase.

The Labour MSP says he is pleased that the first minister has promised to publish a paper on tax before the next budget,

He says Labour has called on a 1p increase on the basic and higher rates of income tax.

Mr Rowley says this would mean no increase in tax for those earning under £21,000 per year and that those earning more will pay slightly more.

Image source, Getty Images

Mr Rowley says the SNP were repeatedly warned about VAT with the inception of Police Scotland and the Scottish Fire and Rescue Service.

However he calls for all parties to unite and call on the Treasury to scrap VAT bills for Scotland's police and fire services.

Mr Rowley says it is about how governments spend taxpayers money and the choices that they make.

The Labour MSP says increased spending on health has been a lower priority in Scotland than in England.

"We need to consider spending alongside considering taxing," he says.

Mr Rowley says the finance secretary must drop plans to cut APD because Scotland cannot afford to lose this money.

Image source, bbc

Scottish Labour interim leader Alex Rowley says he welcomed the first minister saying he time was also right to open a discussion about how responsible and progressive use of Holyrood's new tax powers.

Mr Rowley says new legislation can be brought in to tackle child poverty, but they will be meaningless without action.

He says the government can legislate in education but if it does not tackle the core issue of funding.

Mr Rowley says there are 4,000 fewer teachers than when the SNP came to power.

He says: "At the core of the school problems is the cuts."

Image source, PA

Labour will now lead a debate on finance.

Ms Hyslop says delivering growth in the sector will be supported by all government agencies.

Ms Lamont asks what the government will do ensure Glasgow is properly resourced going forward.

The minister replies that the Glasgow offer is very strong.

She says support investment will come from the Scottish government but also from the private sector.

Labour MSP Johann Lamont asks how the national tourism strategy will increase the number of visitors to Glasgow and attract investment.

Culture and Tourism Secretary Fiona Hyslop says sport has a very important role in attracting tourism to Scotland.

Ms Hyslop points to the Commonwealth Games and other sporting events.

She also highlights next year's European Championships.

Mr LIndhurst raises concerns about higher rates for golf courses.

The cabinet secretary says the finance secretary is considering the recommendations of the Barclay Review into non-domestic rates.

Tory MSP Gordon Lindhurst asks what role sport has in attracting tourism to Scotland.

Ms Hyslop highlights the Cashback for Creativity project.

Mr Kelly says art, drama and music are important public services and asks if more income tax should be raised to pay for them.

Ms Hyslop says a debate on that very issue will begin at 2.40pm, stay tuned!