To follow this in detail, including the 37 amendments to the Green MSP John Finnie's amendment, you'll need:

• The Transport (Scotland) Bill, external
• The marshalled list of amendments, external
• The groupings of amendments, external

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Jamie Greene explains the Tories want to exempt industrial sights and heritage sites.

The Tory MSP reiterates his opinion that this is an unfair tax.

Mr Greene names businesses who he says will be impacted, including one in Richard Lyle's consitutency, which leads to a brief spat.

"Please listen to the business in your own constituencies and regions," he says.

He goes on to says no-where on the bill does it say WPLs will only apply to cities.

Mr Greene suggests not creating national exemptions could see teachers in Glasgow exempt but not teachers in Edinburgh, for example.

Tory MSP Miles Briggs explains his amendments seek to exempt people working in the health and social care sectors, including charities.

He also argues it should not just be healthcare professionals who are exempt, highlighting cleaners, security and other workers are also required on NHS premises.

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Labour MSP Colin Smyth says saying only the elite park at work in cities is frankly a disgrace.

Mr Smyth says the sheer volume of amendments to this amendment shows how flawed this legislation is.

There are 37 amendments to the amendment.

It's emerged as part of a "murky deal" as part of the budget settlement, he says, adding he is utterly opposed to this scheme.

The Labour MSP says he will back Mr Finnie's exemptions anyway.

John Finnie is speaking to his next amendments on workplace parking, this time on exemptions.

He explains it will allow local authorities to set a wide range of exemptions to a scheme and ensure it can be tailored to local needs.

While generally arguing councils should be able to decide on exemptions at a local level, one of Mr Finnie's amendments seeks to exempt disabled people, NHS premises and hospices from schemes nationally.

He criticises other MSPs amendments for creating a "shopping list" of exemptions which he suggests is actually designed to stop the levy getting off the ground.

He repeats his questions about why there is so little confidence in council decision making.

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MSPs agree John Finnie's crucial WPL amendment with six for and five against.

A series of opposition amendments are not moved.

Mike Rumbles says he is "deeply saddened" SNP members are being whipped to support the Green amendment and he says "stop playing games".

The Lib Dem MSP says he wants the presiding officer to accept his amendments at Stage 3 so he decides to withdraw them at this time.

Tory MSP Peter Chapman moves his amendment, but it is rejected with five for and six against.

Pauline McNeill's amendment faces the same fate as do other opposition amendments.

The transport secretary says the proposal is "carefully crafted" and will help to tackle the climate emergency, alongside other measures.

He describes the levy as a "modest and completely discretionary power".

Mr Matheson says he supports Mr Finnie's amendments and no others in the group.

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Committee convener Edward Mountain takes his convener hat off and he points out the example of Nottingham does not compare with Scotland as it has excellent public transport.

Scotland has large rural areas and people have little chance to take public transport, he says.

Mr Mountain believes this will become a tax on going to work and this levy is not progressive.

"I do not support the workplace parking levy, I don't support any part of it."

I'll vote for amendments against it, he adds.

SNP MSP Richard Lyle says over the last few months he has listened to the evidence on the workplace parking levy, in particular from COSLA.

I believe in localism and councils being able to take decisions, he states.

Today I will be changing my view and I will be supporting Mr Finnie he confirms.

Some councils will use it and some will not, he adds.

This is crucial for the future of the WPL.

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Tory MSP Jamie Greene now speaks to his own amendments in this group and adds he will support the amendments from Mike Rumbles, Pauline McNeill and Colin Smyth.

Mr Greene says his amendments set out a number of conditions a council must meet before introducing a scheme.

For example it is right displaced traffic does not increase air pollution, won't impact on employment or be put in place where low emissions zones are.

He points out his party are opposed to the workplace parking levy (WPL) and it is a regressive tax, which leads him to call for an impact assessment on low income households and those with a disability or impairment.

The Tory MSP also calls for island proofing and goes on to say the parliament must be able to ask any local authority to review the levy if it is having a negative impact and indeed instruct revocation.

Labour MSP Colin Smyth says giving the ministers powers to sign off on a levy would provide an extra level of oversight.

He says this measure is supported by advocates of the levy, including Friends of the Earth.

There is precedent for a local referendum to be held on matters like this he insists and questions why Mr Finnie has "so little faith in the public".

Mr Mason insists in city centres it is not the ordinary workers who are getting free parking.

The idea that it is only the elite that get parking at work will cause "absolute horror" to people watching, argues Tory MSP Jamie Greene.

Committee convener Edward Mountain points out security staff and people working in the parliament use parking spaces at night, but perhaps not during the day.

Mr Mason points out during the day MSPs get priority and says Edinburgh has a good enough transport system that the car is not necessary.

Mr Greene insists it is important to ensure part-time staff or those on short-term contracts would not be subject to the levy.

SNP MSP John Mason wonders how this would impact a job share.

It would seem unfair for a person on 18 hours to pay the same levy at someone on 37 hours, replies Mr Greene.

Mr Mason argues we must encourage people unnecessarily taking their cars into work and suggests it is "broadly a progressive measure".

He calls for more park and ride systems to be put in place.