Image source, bbc

That's all from Holyrood Live on Wednesday 5 February 2020.

The former director of Ferguson Marine told MSPs that the ferries would be sailing already if the company had been dealing with Calmac rather than CMAL, the government agency which placed the order.

Jim McColl was giving evidence to Holyrood's rural economy committee which is investigating the failure of the yard to complete the ferries on time and on budget.

He said claims the project was badly managed were grossly misleading and that CMAL had refused mediation.

The industrialist also called for a public inquiry, accusing CMAL of being "the elephant in the room".

Former FMEL CEO Gerry Marshall said the time frame for firms to work on the design of two Calmac Ferries, that have gone over budget and behind schedule, was too little.

The two CalMac ferries are £100m over budget and likely to be three years overdue.

Earlier a maritime procurement expert Luke van Beek said the relationship between Fergusons shipyard and the government agency CMAL were adversarial.

That ends a very busy day in the parliament, join us for another one, with our budget coverage all day tomorrow.

Mental Health Minister Clare Haughey says she is delighted to respond for the government in this debate, but laments missing Gordon MacDonald singing.

Deputy Presiding Officer Christine Grahame says after the proceedings are closed the Cheyne Gang are welcome to sing, in a quite unique offer.

The minister says as long as she doesn't have to join in!

"I want to commend the Cheyne Gang for their great work."

The minister cites the draft Respiratory Care Action Plan which is open for consultation, external and says she is really pleased members of the Cheyne Gang have fed back their opinions.

Labour MSP Elaine Smith says, as someone who lives with asthma and respiratory difficulties exacerbated by inhaling toxic fumes, she has great empathy with the work of the Cheyne Gang.

Ms Smith praises the members of the Cheyne Gang and says having seen their website she is tempted to sing, but like some other MSPs seems to doubt her ability warning it may "clear a room".

SNP MSP Stewart Stevenson concurs saying he is paid to remain silent!

Image source, bbc

Tory MSP Jeremy Balfour joins SNP MSP Emma Harper and Mr MacDonald in welcoming members of the Cheyne Gang to the gallery and warmly praising their work.

SNP MSP Gordon MacDonald says he was so impressed with the Cheyne Gang and the help it gave to people with respiratory conditions that he "sang with the choir".

Mr MacDonald explains how singing can help those with COPD as it helps the out breath lengthen and empty the lungs.

The Cheyne Gang group became a charity in 2017 and is growing terms of membership across Edinburgh, he explains.

He tells the chamber the group are lending their expertise to the Scottish government's draft respiratory action plan.

The SNP MSP wants this fantastic project to be rolled out across Scotland, so people can have "a song, a cup of tea and a blether".

Image source, The Cheyne Gang

SNP MSP Gordon MacDonald will now lead a member's debate celebrating the work of the Cheyne Gang.

From the Cheyne Gang website, external:

"The Cheyne Gang is a community singing group for people living with long term respiratory conitions such as COPD (Chronic Obstructive Pulmonary Disease), Asthma, Bronchiectasis - in fact any respiratory condition that causes long term breathlessness."

Read more here., external

Image source, Getty Images

MSPs pass the Non-Domestic Rates Bill, with 78 MSPs voting for it, 32 against and with six abstentions.

The bill was introduced to parliament following the Barclay review, external which made a series of recommendations on reform to business rates.

It will not devolve power of rates to councils but will ensure private schools have to pay full business rates, after yesterday's votes on Stage 3 amendments.

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

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

Image source, Gordonstouns

Labour MSP Sarah Boyack says this legislation is not perfect but it does move forward and picks up on some of the issues from the Barclay review. It will of course pass if her party vote for it at decision time.

She confirms the whole process has been worthwhile.

Tory MSP Graham Simpson says the "politically motivated assault of the independent school sector" is why his party can't back the bill.

"The upshot of hitting charities with bigger bills" means some smaller independent schools will close, he argues.

For the government, Kate Forbes says she is disappointed some parties won't back this bill.

The public finance minister insists this bill progresses things considerably, has opened a number of conversations and she calls on MSPs to back it now.

Scottish Lib Dems leader Willie Rennie praises Green MSP Andy Wightman for "bringing the bill to life".

He says the bill, though, should have gone much further. He says local authorities are the "playthings" of Scottish government, and he argues councils should have the power to raise their own income.

Mr Rennie says the Lib Dems can't support the bill this afternoon because it only "tinkers" with the bill.

He finishes with "I hope something positive comes out of the bill, but I'm not optimistic".

Image source, Getty Images

Unlike domestic homeowners, Scotland's businesses do not pay council tax. Instead, shops, warehouses, offices, pubs and hotels pay money to the Scottish government in business rates.

Every five years an independent assessment is carried out on every business property in Scotland to work out their "rateable value". This is a judgment of how much the property should cost to rent. It does not matter how much money a business makes or loses.

The Scottish government then sets an overall "poundage rate" which acts like a tax rate. The business rate bill is the rateable value multiplied by the poundage rate. Businesses can apply to reduce the bill through "relief" schemes.

Although the rate is set by the Scottish government, the money is collected by councils and is worth 22% of their revenue funding.

Image source, bbc

Andy Wightman argues the remit of the Barclay review was incredibly narrow.

Mr Wightman says he is sure that the repatriation of control over business rates to councils will happen.

This despite seeing his proposal, which would have done just that, voted down after the Tories and Labour reconsidered their position.

The Green MSP points out the removal of this tax base from the control of local authorities is a violation of international law.

Mr Wightman explains his party cannot support this bill tonight but will not stand in its way, as they will abstain.

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.

It will not devolve power of rates to councils but will ensure private schools have to pay full business rates, after yesterday's votes on Stage 3 amendments.

Image source, Gordonstouns

Image source, bbc

Sarah Boyack says, broadly, yesterday's debate on all the amendments to the bill was constructive.

The Labour MSP reminds the chamber that the money raised through business rates goes to local authorities.

She says she believes MSPs have worked well on this bill.

Tory MSP Murdo Fraser welcomes many measures in the bill but points out the Barclay review was hamstrung from the start by having to be revenue neutral.

Mr Fraser says opposition from his party meant the Scottish government backed down on the "swim tax".

This would have meant council arm’s length bodies which run leisure and cultural facilities would have lost their charitable status.

However regrettably the government did not back down on their plans to alter rates relief for independent schools, he explains.

Mr Fraser explains that is why his party cannot support the bill despite the positive measures it contains.

Public Finance Minister Kate Forbes says there is an acceptance across parliament that there needs to be reform to business rates

She says 80 recommendations have been made by the Barclay review, and the Scottish government accepts most of these.

Ms Forbes says the decision whether to support the bill this evening comes down to whether you think there needs to be rates reform or not.

The minister says the reforms in the bill show the right ambition and pragmatism.

"The rates system needs reform."

Image source, Getty Images

Yesterday MSPs 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.

Look back on our extensive coverage of the Non-Domestic Rates Bill Stage 3 amendments debates yesterday.

MSPs will now debate the Non-Domestic Rates Bill for the final time, before voting on whether to pass it at decision time.