Mr Harvie says a combination of income tax changes and council tax changes mean high income households tend to be paying more, while low income households are protected.

But I do not think this is enough to tackle poverty he states.

If we want to achieve more we need to look at other mechanisms he argues, calling for council tax reform.

Scottish Green Party co-leader Patrick Harvie says he thinks there have been very important progressive changes through the devolution of income tax, but that "we could and should go further".

Mr Harvie tells the chamber: "The Greens will abstain allowing the rates resolution to pass, but not to pass without comment."

He argues the poorest gain nothing by the increase in the personal allowance introduced by the UK government.

Mr Harvie says the progressive change to the five band system, as proposed to the Greens in 2016, has made the overall income tax changes progressive.

It saves relatively little for low earners, but higher earners are paying more, he points out.

Ms Grant says the only way to deal with a deficit is to build the economy.

The SNP say Scotland does not have the levers to do this, but they do - and they use them to make us worse off, she argues.

Under this government the only thing that is growing is poverty and NHS waiting lists, the Labour MSP suggests.

Ms Grant says the Scottish government talks like it is left of centre but in reality it is a "right-wing, tax cutting, service cutting government".

Rhoda Grant tells the chamber last year the rates resolution gave a tax cut to higher earners while increasing tax for some of the lower earners.

This year the SNP have simply continued this wrong, adds the Labour MSP.

She accuses the SNP government of being incompetent and adds now it demands independence but is much too timid to tax the rich.

Ms Grant says the Scottish government has ushered in policies costing tens of thousands of public servants jobs.

Mr Cameron says due the UK government decisions on personal allowance and other tax decisions, the average taxpayer is now £1,205 better off than in 2010.

He points out most councils are having to implement increases to council tax due to the government not providing enough.

The Tory MSP urges parliament to oppose the motion.

Mr Cameron says the Scottish government will not raise anywhere near the amount it wants, with only £46m more will be generated.

The Tory MSP says SPICe points out for around half of Scottish taxpayers, income tax devolution has meant higher tax bills but no additional spending power for the Scottish government.

He warns the budget reconciliations for income tax receipts will be over £0.5bn in next year's budget.

The Tory MSP says the Scottish government is using its resource borrowing powers this year to tackle the reconciliations.

The Scottish government is not building up large reserves to address the large reconciliations coming in the next few years, he warns.

Tory MSP Donald Cameron says his party's request to ensure there was no further tax divergence with the UK was ignored.

At a time when earnings growth is at more than 2%, more people in Scotland will be "sucked into paying more tax" he states.

Finance Secretary Kate Forbes says the chancellor promises to freeze tax rates.

"I don't accept that," says Mr Cameron, who adds it is "perfectly possible" the UK government will make changes next week.

All the Scottish Conservatives sought was a commitment from the Scottish government that it would match changes made at UK level, he adds.

Image source, Getty Images

The Scottish government has announced in its draft budget that income tax rates north of the border will not change in 2020/21. But that is not the complete financial picture. Unusually the budget statement at Holyrood comes ahead of the Chancellor's UK address to the Commons on 11 March.

So, based on a part picture - one which does not include possible changes to the personal allowance - tax consultant Deloitte has put together examples spanning different salaries.

• Read more here
• Look back on the Scottish Budget statement

There will be no increase in tax divergence from the rest of the UK as long as the UK government sticks to its commitments, the minister explains.

Divergence will only increase if the UK government decides to deliver a tax cut fur high earners, he adds.

Mr Macpherson says the Scottish government's system delivers convenience, fairness, efficiency and certainty for taxpayers.

Image source, Scottish Parliament

Mr Macpherson argues 56% of all Scottish taxpayers will pay less income tax than if they lived elsewhere in the UK.

Tory MSP Murdo Fraser says SPICe calculates that the £650m extra being raised by the Scottish government's tax changes is only delivering a net benefit of £46m.

The public finance minister says there would be £460m less for spending on public services without them.

Public Finance Minister Ben Macpherson says the rate resolution being debated today will keep the "progressive" income tax changes brought in last year in place.

He reiterates there will be no change beyond inflation increases to the lower bands, while the higher bands will be frozen.

The Scottish Fiscal Commission has assumed the UK government will keep the personal allowance at £12,500 he explains, but adds this is far from certain.

Image source, ANDREW COWAN/SCOTTISH PARLIAMENT

There will be no changes to income tax rates in Scotland in the coming year, the government has announced.

The then Public Finance Minister Kate Forbes set out the budget in the place of Derek Mackay, who resigned as finance secretary on Thursday morning.

She announced that tax rates will not increase, although the threshold where the upper rates kick in will be frozen.

Read more here.

Image source, Scottish government

MSPs will now debate the Scottish Rate Resolution.

Image source, Getty Images

Image source, bbc

Willie Rennie shares the cabinet secretary's "deep concerns about Brexit and the economic damage it will cause".

How will the minister ensure trade with the rest of the UK is not hindered by keeping pace with EU regulations, he asks.

Mr Russell replies: "We don't believe that any of the proposals we have would do that."

Green MSP Ross Greer asks if the UK government has a legal basis for excluding Scotland from schemes such as Erasmus+.

Mr Russell says if the UK government chooses not to continue participating, the devolved administrations should have the option to continue.

If there is a "dog in a manger" attitude, "we will resist that to the ultimate" he adds.

Image source, bbc

Alex Rowley agrees the actions and behaviour of the UK government in its approach to Brexit is "totally and utterly unacceptable".

The devolution settlement must be adhered to, adds the Labour MSP and calls for all the nations and regions to unite to build a campaign of unity in the best interests of the people of Scotland and the UK.

Mr Russell agrees there are likely to be very, very severe problems across England.

However the people in England in their majority voted for Brexit, although not for this type of Brexit.

He says he will work with anybody to make sure the current Brexit proposals do not happen.

He chillingly warns us: "This is a long, long process."

Tory MSP Murdo Fraser says it is not helpful when discussing serious matters to use hyperbole such as labelling the UK government "ideological extremists".

Mr Fraser asks whether the Scottish government supports the UK government's stance to refuse European access to UK fishing waters as a precursor to any trade deal.

Mr Russell says he will stand up for the rights of Scottish fishing communities.

He urges the UK government to work with the Scottish government as negotiations get underway, warning a lack of recognition that fishing is devolved would do "immeasurable damage".

Mr Russell says the UK-US negotiating mandate will lead to the economy growing 0.16% over the next 15 years which will in no way make up for the damage caused by the approach to the Brexit negotiations.

He says the UK approach will impact worse on the most vulnerable and leave Scotland less safe.

The Brexit secretary says the Scottish government rejects the published mandate as it is and will make clear the UK government does not speak on devolved competences for it.

He tells the chamber: "No-one speaks for us and no-one speaks about us without us."