That's all from BBC Holyrood Live on Tuesday 4 February 2020.

MSPs have voted against devolving power over non-domestic rates to local authorities.

The Greens were seeking to change the law so the tax could be set by councils.

But Labour and the Conservatives backed the Scottish government to maintain the uniform business rate, after the council body Cosla, business organisations and the shopworkers union expressed concern.

MSPs also voted to remove business rates relief from private schools, though Tory MSPs argued against the move.

The final vote on the bill takes place tomorrow evening.

That's all the stage 3 amendments debated and vote on.

The debate and final vote on the Non-Domestic Rates Bill will take place tomorrow from 5:30pm.

Join BBC Holyrood Live for full coverage.

MSPs continue to debate Stage 3 amendments to the Non-Domestic Rates Bill, external, although this is the last group.

There are 74 amendments in 15 groups for MSPs to consider and to follow these proceeding you will need:

• Marshalled list, external
• Groupings of amendments, external

Image source, Getty Images

Some business groups dislike the inflexibility of business rates. In particular, retailers feel penalised for continuing to operate in town and city centres, paying a high share of business rates, while their online competitors have much lower bills.

The Non-Domestic Rates Bill was introduced to parliament following the Barclay review, external which made a series of recommendations on reform to business rates.

The bill being debated now includes moves to change revaluations from every five to three years and reforming the "clogged" appeals system.

It would also introduce a way of reducing bills for growing firms and remove "cliff edge" disincentives than can stop small firms expanding.

Tory MSP Liz Smith's efforts to remove the part of the bill that will mean private schools will be taxed full business rates from September fail, with 30 MSPs backing her amendment and 81 against.

This followed ten Conservatives joining her in speaking against the move.

Labour MSP Sarah Boyack says state schools pay non-domestic rates so there is an element of fairness in this discussion.

We do not support the Tory amendment to scrap the change, she confirms.

Scottish Lib Dem leader Willie Rennie says the level playing field argument does not really work because NDR is circled back to public schools due to council power over education.

He warns taxing independent schools would create disparity within the charity sector and confirms his party will support the Tory amendment.

Image source, Getty Images

Private schools will be taxed full business rates, the Scottish government has confirmed.

The announcement means the schools will no longer get relief of up to 20% on their bills for non-domestic rates.

The change, recommended three years ago, external, will come into effect on 1 September.

Independent schools have warned they could be hit by a £37m bill in the first five years of the new system.

Public finance minister Kate Forbes confirmed the new law would be incorporated in this Non-Domestic Rates (Scotland) Bill, currently being debate somewhat heatedly in the chamber.

Read more.

Tory MSP Liz Smith says there has been a lack of engagement on efforts to remove tax relief for independent schools and a cost benefit analysis has not been carried out.

Small independent schools in particular will be at the "tipping point" of survival and may not be able to offer "generous" bursaries, Ms Smith warns.

The Tory MSP suggests this change will make independent education more elitist and reduce parent choice.

She also warns about the "strain" this could place in state schools.

After a short break, the debate on amendments to the Non-Domestic Rates Bill resumes.

Public Finance Minister Kate Forbes opens the section of debate on relief for independent schools.

She explains her amendment 51 is to enable rates relief for specialist music provision in public schools, while adding Green amendments in this group are not necessary as ministers already have the powers set out.

Ms Forbes confirms the SNP will not support the Tory amendment, which seeks to keep charitable relief for all independent schools.

MSPs continue to debate Stage 3 amendments to the Non-Domestic Rates Bill, external.

There are 74 amendments in 15 groups for MSPs to consider and to follow these proceeding you will need:

• Marshalled list, external
• Groupings of amendments, external

Labour MSP Sarah Boyack speaks to her amendments from the group: Contribution to net-zero emissions target: rates relief.

Ms Boyack says NDRs are one of the main barriers to heat networks and her amendments would address this.

Lib Dem MSP Beatrice Wishart backs the amendments as does the minister and they are passed.

Andy Wightman now speaks to his amendment which would mean every rate payer pay a specified mimimum amount, at least 2.5% of evaluation.

Tory MSP Murdo Fraser does not back this proposal pointing out thousands of small businesses would have to pay a tax they are not currently paying.

Kate Forbes joins the Tory MSP in rejecting the proposal saying she is awaiting the results of a review of the small business bonus scheme.

Mr Wightman insists this amendment is not related to relief schemes, rather about the principle that everyone should have to pay something.

Nevertheless his amendment falls.

Mr Wightman tries again, this time to set a progressive rate for non-domestic rates.

The Green MSP points out his amendment would provide for ministers to set the bands and rates.

The public finance minister says she does not think this amendment would actually deliver a more progressive system.

MSPs reject it.

Image source, bbc

MSPs back the government move to remove Andy Wightman's attempt to devolve the control over setting non-domestic rates to councils.

Scottish Lib Dem leader Willie Rennie says this Bill should have a broader scope more generally rather than being restrictive to the "limited" Barclay review.

It could have linked businesses and local authorities to shape more successful communities, he states.

I would like to see councils raise half of what they spend he says.

It sounds like the minister does not in principle support giving local authorities more power, he adds.

We will be voting against the public finance minister's amendment 44 which would remove Section 8C from the Bill , he confirms.