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MSPs are to sign off changes to Scotland's income tax system which will set up new rates and bands.

Finance Secretary Derek Mackay has put forward plans for a new five-band system which will cut bills for lower earners but raise them for others.

The proposals are expected to pass in a vote later, as part of the budget deal the SNP struck with the Greens.

Mr Mackay's spending plans will then be put to the Holyrood chamber on Wednesday for final approval.

The Conservatives and Labour oppose the changes, which if agreed will come into force from the start of the new financial year in April.

• Rates of change: Holyrood and income tax

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The Scottish government will now lead a debate on the Scottish rate resolution outlining changes to income tax.

Tory MSP Alexander Stewart asks if the first minister was aware of the 260 potential redundancies at BiFab when she committed to save the company.

Mr Brown says that is an unbelievable question and calls for respect for the work done by the government to support the company.

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Economy Secretary Keith Brown says the Scottish government continues to support BiFab.

Mr Brown says the government is working with the company to find a positve solution to the difficulties.

Mr Torrance asks what action is being taken to find further investment.

The economy secretary says the government is doing all that it can within its powers to support BiFab.

Mr Brown says all will be done to avoid redundancies.

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Union representatives have said the BiFab marine engineering yards in Fife and on Lewis could close by the end of June.

They were told by managers at the yards that redundancy notices will be given to the core workforce last Tuesday.

The Unite union said it expects about 260 jobs to go, with redundancies beginning in May.

The Scottish government has said it will offer practical support to those who lose their jobs.

SNP MSP David Torrance asks what assistance the Scottish government is providing to Burntisland Fabrications in light of reports that redundancy notices have been issued to staff.

Lib Dem MSP Mike Rumbles says the SQUIRE fund should be used to improve access for disabled people.

The minister agrees with that point.

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Tory MSP Jamie Greene says performance targets have not been met since August of last year.

Mr Greene asks what the minister's view of these disappointing trends is.

The transport minister says performance is not at the level expected but there has been improvements.

Mr Smyth gives one helpful suggestion saying the railways should be brought back into public ownership.

Mr Yousaf hits back saying: "It was Labour that denied this Scottish government powers to have a public sector bid."

The transport minister asks how much will it cost to bring the rail service back into public hands.

Transport Secretary Humza Yousaf says the SQUIRE (Service Quality Incentive) regime is to drive up standards for passengers by reinvesting any penalties in improvements.

Mr Yousaf says the forthcoming independent Donavan review will be the building block for improvements.

Mr Smyth says Abellio are not listening to the transport minister and he says the record fines show a service getting worse.

The transport minister says the Labour MSP's apocolyptic view is simply not ture.

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According to a report in the Herald, "Rail passengers misery has been laid bare after ScotRail has received record fines for failing to meet required standards for the running of the nation's trains and stations.

"The firm has clocked up £3 million in financial penalties over the first nine months of this financial year for its failings, having posted a £3.5m after-tax loss for 2016.

"That is double the financial penalties imposed on them for the whole of the previous year.

"The ScotRail report card shows Abellio which runs the franchise failed to reach the required standards in service to the public in 26 benchmarking areas out of 34."

Labour MSP Colin Smyth asks the Scottish government what its response is to reports that ScotRail has had to pay a record amount in financial penalties in the last nine months.

Today's time for reflection is delivered by David Campbell from Maddiston Evangelical Church in Falkirk.

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Well yes. The deal is done. Neverheless MSPs will tonight endorse the biggest change in Scottish income tax since the advent of devolution.

The package will increase the overall level of income tax - raising more than £400m extra for public services.

Ministers stress that most people will pay less in tax - because the burden is targeted upon higher earners.

But the Conservatives warn that Scotland will be unattractive to business.

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Before topical questions features ScotRail facing record penalties and BiFAb redundancy notices.

Then from 2.20pm the Scottish rate resolution debate begins leading up to the historic vote at 5pm.

Finally, SNP MSP Christina McKelvie leads a debate entitled ‘Quick Credit Voucher, Tackling Fuel Poverty in Scotland’.

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Assistant Procurator Fiscal Helen Nisbet says there is a mutual aspiration to preserve matters as much as possible.

DCI Henderson says Police Scotland will be able to continue cooperation with EU countries but it may not be as slick or cost effective.