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Ms Davidson says she hopes the Scottish government will follow the principle of simplicity.

The Scottish Conservative leader says one of the proposals suggests as many as six tax bands.

The first minister says it is commonly accepted the UK has the most complex tax system of anywhere in the world.

Ms Sturgeon says some proposals propose an increase in tax bands, which by international standards would not be unusual.

She says the more bands there are the more progressive the tax system is.

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Scottish Conservative leader Ruth Davidson says if Scotland's economy grows more quickly then additional revenues will come to Scotland, but it will drop if it grows more slowly.

Ms Davidson says that is why an impact assessment is required.

Ms Sturgeon again says the decisions will be balanced and responsible.

She says the Scottish Fiscal Commission has the responsibility for income tax forecasts.

The first minister says it would be better for all of us if Scotland had the full range of tax powers.

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The Scottish government has set out a range of options for future income tax rates ahead of budget negotiations.

First Minister Nicola Sturgeon published a discussion paper on rates, posing "tough questions" about rises.

The paper details the potential impact of tax plans advanced by the SNP and by opposition parties, and sets out tests by which these can be judged.

Finance Secretary Derek Mackay will now open talks with other parties in a bid to build a majority for his budget.

Launching the paper, Ms Sturgeon said "we must consider if the time has come for those who earn the most to pay a modest amount more".

Read more here

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Scottish Conservative leader Ruth Davidson welcomes Scottish government paper on income tax.

Ms Davidson calls for a full independent impact assessment of any tax changes.

Ms Sturgeon says it is incumbent on the finance secretary to put forward proposals that are in the best interests of the country as a whole.

The first minister says: "We need to look at this from the point of view of what kind of country we want to be."

She says the Conservative's tax proposals would reduce public spending by £140m.

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Labour MSP Neil Findlay raises a point of order saying the UK parliament unanimously voted to instruct the UK government to release the Brexit impact sectoral analyses.

Mr Findlay says he fears the UK government will ignore the will of Westminster and may face a contempt motion.

He asks whether presiding officer will; consider a contempt motion against the SNP when it ignores the will of Holyrood.

Mr Macintosh points out that motions are not binding in Holyrood.

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In August we reported that student numbers at Scotland's colleges had fallen to the lowest level for almost a decade, according to a spending watchdog.

Audit Scotland's annual review of the sector found there were 220,680 students by headcount in 2015/16, the smallest number since 2006/07.

It said the financial health of colleges remained "relatively stable" but it has deteriorated since 2014/15.

The Scottish government disputed some of the figures used in the report.

But it sparked criticism of the government by opposition parties and unions, which claim the further education sector needs more funding.

Read more here.

Tory MSP Alison Harris asks the Scottish government what action it is taking to address the reported decline in the number of part-time college students.

Labour MSP Johann Lamont asks what discussions the cabinet secretary for communities has held with Glasgow City Council regarding its budget allocation.

Brexit Minister Mike Russell says the Scottish government has published a number of papers.

Mr Russell says the government will continue to press the UK government to publish its Brexit impact papers.

Mr Harvie says last night's Commons vote means the UK government will have to publish the sectoral impact papers.

Mr Russell says he wrote to David Davis asking for access to the sectoral studies.

He says he fears that what will appear will be heavily redacted.

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Ministers have come under fresh pressure to release a series of Brexit impact studies, in a Commons debate.

Some Conservative MPs joined Labour in calling for the 58 documents, which focus on different sectors of the economy, to be published.

Labour is seeking to use an arcane parliamentary procedure to force the government's hand.

The government did not contest the motion and earlier said there was an "obligation" not to publish the papers.

After the motion was carried unanimously, Commons Speaker John Bercow said: "It is sensible for us, the House, to wait for the government's response and if I receive a representation I will reflect upon it"

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UK government assessments of the potential economic impact of Brexit on Scotland will not be made public, the Brexit secretary has confirmed.

But the analysis will be shared with the Scottish government, David Davis told a committee of MPs.

Mr Davis told the Brexit select committee that publishing the analysis could undermine the national interest.

However, Nicola Sturgeon said people had a right to know how leaving the EU would affect all areas of the UK.

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A year ago we reported that Scotland could lose between 30,000 and 80,000 jobs as a result of Brexit, according to an economic analysis.

But the Fraser of Allander Institute said the Scottish economy would be "cushioned" from the likely impact compared with the rest of the UK.

A report suggested that Brexit could lead to more migration to Scotland from other parts of the UK.

Prime Minister Theresa May has insisted Scotland and the UK could "get a better deal abroad" after leaving the EU.

Scottish Green Party co-convener Patrick Harvie asks what research the Scottish government has carried out or commissioned on the likely impact on Scotland of the UK leaving the EU, and whether it will publish this.

Mr Ewing says: "This government is proud of the achievement of bringing in road equivalent tariff. This has helped to promote the economy of the Islands."

Labour MSP Rhoda Grant asks what impact the proposed cost increase for ferry freight from 1 January 2018 will have on the Northern Isles, in light of reports that it was believed that prices would remain frozen.

Tory MSP Maurice Golden calls for the Electric Vehicle Loan Scheme to be extended to used vehicles.

Mr Ewing says this will be considered.

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Rural Affairs Secretary Fergus Ewing says: "We have a range of initiatives over the coming months to get the public to embrace electric vehicles."