MSPs unanimously agree to the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill at stage 1.

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MSPs pass the Local Government Finance (Scotland) Order 2018 [draft], external, with 93 MSPs backing it and 23 against.

Finance Secretary Derek Mackay says the scale of the financial issue is not a cause for concern in terms of the budget.

On the prospect of an annual finance bill, Mr Mackay welcomes the fact that parties across the chamber believe it is worth serious consideration.

"Sometimes there will be unforeseen consequences from legislation," says the cabinet secretary, adding parliament has a right to reconsider to any bills.

He welcomes the consensual tone of the debate.

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Tory MSP Alexander Burnett says there is a duty to pass bills that work effectively the first time around.

Mr Burnett asks about the need for further amendments.

Closing for Labour, James Kelly says tax must be raised fairly and any unfairnesses in the system must be "ironed out".

On any future changes to LBTT, he says it is important to remember it is still a tax raising measure.

In June last year, an expert review group called for a "substantial change" to the way the Scottish government sets its budget.

A budget process review group was set up in 2016 in light of Scotland's newly devolved fiscal powers, comprising government and parliament officials and external financial experts.

They recommended a "cultural change" to a system with more of a long-term focus and more power for the parliament.

Finance Secretary Derek Mackay said the changes would be carefully considered.

Recommendation 51, external of the group was for the Finance and Constitution Committee to consider the need for an annual Finance Bill, as currently happens at Westminster.

Auditor General Caroline Gardner, who has previously called for extra scrutiny of "increasingly complex" budgets, said: "Parliament's extensive new financial powers reinforce the pressing need for scrutiny to become more focused on outputs and outcomes."

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Labour MSP James Kelly confirms Labour will support the bill this evening.

He commends the finance secretary for listening to stakeholders and bringing forward corrective action.

Turning briefly to the other issues raised during consultation on this bill, he says it is right to consider tax powers more broadly.

Having an annual tax bill is worthy of consideration, states Mr Kelly.

Tory MSP Murdo Fraser says the additional dwelling supplement was designed to raise additional revenue on investments, not when people were replacing a main dwelling.

Mr Fraser was the first to raise the issue with the Scottish government when the issue impacted on of his constituents.

The bill is timely and very welcome, the member states.

He recommends Revenue Scotland and the Law Society work together to identify those caught by the problem.

Mr Fraser confirms the Scottish Conservatives' support for the bill.

Continuing the theme of Dickens, finance and constitution committee convener Bruce Crawford compares the cabinet secretary to Samuel Pickwick for benevolently responding to issues on LBTT.

He notes the Order passed last year was not able to apply retrospectively, hence the bringing of this bill.

Mr Crawford welcomes the government's commitment to raise awareness of the change.

Finance Secretary Derek Mackay says this bill was brought forward for a specific purpose to resolve an oversight in the original LBTT bill.

He says it will deliver parity for all taxpayers regardless of when the transaction took place, noting an order passed in 2017 already fixed the issue from then onwards.

Recognising a variety of other issues raised on LBTT, the cabinet secretary confirms the Scottish government will consider these further.

A consultation on draft secondary legislation on group relief will be brought forward shortly, Mr Mackay states.

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The Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill seeks to amend the Land and Buildings Transaction Tax (Scotland) Act 2013.

Finance Secretary Derek Mackay explained to the finance and constitution committee last month that the original act was not working as intended in relation to economic units and the ability to reclaim tax after a former main residence has been sold.

An order came into effect in June 2017 to ensure that, when the additional dwelling supplement is paid, it can be reclaimed when a main residence is being replaced.

However, this did not apply retrospectively. This bill seeks to change this to ensure relief can be claimed retrospectively.

Finance Secretary Derek Mackay will now open the stage one debate for the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill.

MSPs will be asked to agree to its general principles at decision time at 5pm.

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Local Government Minister Kevin Stewart says this finance order provides £9.5bn in revenue support to local authorities.

Mr Stewart says his namesake on the Tory benches failed to say where the money for an increase in council funding would come from.

The government minister accuses Alexander Stewart of scaremongering.

Tory MSP Jamie Greene argues the Scottish government's local funding policies do not improve education, protect public services and boost local economies.

"Local authorities are making choices they do not want to make", he says.

Finance Secretary Derek Mackay asks where the Scottish Conservatives would get the money to increase the settlement.

Mr Greene responds that if he were finance secretary, he would have grown the economy over recent years to ensure cash was available.

The Tory MSP states that using council tax assumes taxpayers should foot the bill for stagnating investment in local services and ignores fact that the cash would not scratch the surface of the shortfall.

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Labour MSP James Kelly says he was interested that the Tories supported a fair budget settlement for councils, but he says they wanted to keep taxes as low as possible and he says the Tory rhetoric was not backed up by thier actions in the budget process.

Mr Kelly says the finance secretary has created an expectation that council workers will get the pay rise Mr Mackay promised.

However councils are in the position of having to choose between the fair pay settlement or cutting services and jobs.

The MSP calls for more transparency and more information on underspends available each year to fund the deal with the Greens.

He concludes reiterating Labour will not be supporting the finance order at decision time.

SNP MSP James Dornan recalls his time as a councillor in Glasgow when Labour called for council tax to be unfrozen.

He argues the decision to freeze it was a progressive one, before confessing puzzlement that many Labour administrations chose not to increase council tax when it became possible last year.

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Tory MSP Graham Simpson says Derek Mackay once defended local government but now "cuts a figure from a Dickens novel".

Mr Simpson says Mackay was "first Mr Micawber" making a draft budget hoping something will turn up and it did with Patrick Harvie.

He says the finance secretary is also, at the same time, "Mr Scrooge swinging the axe on local government".

Scottish Lib Dem leader Willie Rennie says local government should be able to raise the majority of money it spends.

"We should be putting power back in the hands of local government."

For the sixth year in a row, the SNP has failed to fulfill its 2011 manifesto promise for a new floor of 85% of the average funding, Mr Rennie argues.