Image source, Getty Images

In November, the Herald reported, external...

"The Scottish Government should effectively abolish Westminster’s “abhorrent” two-child benefit cap and the so-called “rape clause” in the Holyrood Budget, Richard Leonard has said.

"He insisted Scottish ministers could use devolved powers to ensure families north of the border are not penalised by the reforms.

"Mitigating the financial impact of these two policies would cost the Scottish government £69m in 2019-20, Scottish Labour said.

"Mr Leonard called on ministers to use the forthcoming budget on December 12 to “end this injustice in Scotland once and for all”."

Scottish Labour leader Richard Leonard asks if the two-child cap on tax credits and Universal Credit are not one of the worst impacts of Westminster social security cuts.

"The fact that we cannot mitigate every cut is not a fact of political will, but a fact of basic arithmetic," replies the first minister.

Ms Sturgeon calls for all social security powers to be devolved and for Richard Leonard to back this.

The Scottish Labour leader says the urgent issue is whether kids go to bed hungry tonight, saying to mitigate the two-child cap would cost only 0.2% of the Scottish budget.

The first minister: "There are many other things I would love to have the money to do."

Ms Sturgeon insists Mr Leonard has to tell her where the money is to come from.

Mr Carlaw asks again in how many of the following years would Scottish growth be better than the UK, according to the Scottish Fiscal Commission.

He answers his own questions: "None."

The Scottish Conservative deputy leader insists: "Scotland in the slow lane with the SNP."

The first minister points out Tory MPs have spent the week "shouting abuse at each other while they plunge the country into chaos and crisis".

Ms Sturgeon points out Scotland is outperforming the UK in terms of GDP this year.

Mr Carlaw says in the economic and fiscal forecast, it suggested the tax decisions will have an impact on residency decisions soon.

A household with an income of £15,000 will receive a tax cut of £130.49, £130 of which is due to UK government decisions, he insists.

The first minister says the Scottish Fiscal Commission report took account of any behavioural impact and it is still predicted to raise an extra £60m.

Where will the extra £550m come from if we follow the path of Mr Hammond?, she asks.

Ms Sturgeon says paramedics, radiographers, new start police officers and police constables will be better off in Scotland than in the rest of the UK.

Mr Carlaw says "nice excerpts from Voldemort's excuses" but no answer.

He cites organisations like the Fraser of Allander of Institute who say the block grant is going up.

The Scottish Conservative deputy leader says 99% of Scottish taxpayers will pay less next year, but asks is it Derek Mackay or Philip Hammond who is responsible?

Ms Sturgeon says, yes 99% of taxpayers will pay less due to the decisions of Derek Mackay.

The first minister says Scotland is the fairest taxed part of the UK and the Scottish government decided not to pass on a tax cut for the richest.

Image source, Andrew Cowan

Scotland's finance secretary has said he will not pass on a tax break for higher earners that was announced by the chancellor in his UK budget.

Derek Mackay said "now is not the time" to cut taxes for higher rate tax payers as he unveiled his Scottish budget, external.

It means the gap between how much higher earners in Scotland pay has widened compared to the rest of the UK.

But Mr Mackay said most people would continue to pay less in Scotland than south of the border.

• Richer or poorer? Ask the budget calculator
• Scottish budget: At a glance
• Douglas Fraser analysis: 'Small change'
• How does tax compare with the rest of the UK?

He also pledged extra funding for education, the health service, local government and infrastructure as he set out his plans for tax and spending for the next year at Holyrood.

The Conservatives said there was "no requirement for tax rises" when extra money was being sent to Holyrood from Westminster in light of spending increases south of the border.

Read more here.

Scottish Conservative deputy leader Jackson Carlaw says yesterday Derek Mackay complained about the block grant from the UK.

No surprise that Mr Carlaw is going on the budget.

The first minister replies that people the length and breadth of Scotland are complaining about Tory austerity.

Ms Sturgeon goes on to say that money, excluding health, is down by £340m.

She offers praise for Mr Mackay's budget yesterday.

Justice Secretary Humza Yousaf says there have been none for solemn proceedings, but local government is responsible for remand and the Scottish government does not hold these figures.

Mr Johnson urges the government to find out the figure and put right the circumstances that surrounded William Lindsay's death.

Mr Yousaf says he can approach local authorities to ask about figures.

It is not factual to say there was no secure space available in the case of William Lindsay at the start of October, he states, adding it was for the local authority to find this out.

But we are working on options for capacity and secure unit availability, he adds.

Image source, SPS

The Scottish government has ordered a review of mental health services for young people in custody.

It follows recent deaths at Polmont Young Offenders Institution.

Sixteen-year-old William Lindsay died while on remand there in October and 21-year-old Katie Allan took her life in June while detained for a drink-driving offence.

Justice Secretary Humza Yousaf said the review would involve a mental health expert and HM Inspectorate of Prisons.

The review is expected to report back early next year.

Read more here.

Labour MSP Daniel Johnson asks the Scottish government how many remand and how many sentenced prisoners have been sent to HMYOI Polmont since 2013 due to space being unavailable at secure care units.