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Summary

  1. The Finance Committee will take evidence from HMRC experts on taxation as it considers the draft budget
  2. Portfolio questions focuses on the finance and and constitution brief and then the economy, jobs and fair work
  3. The Scottish Conservatives lead a debate on taxation
  4. SNP MSP Maree Todd then lead’s a member’s debate on Scotland's climate targets.

Live Reporting

By Colin Bell and Craig Hutchison

All times stated are UK

That's all from Holyrood Live

That's all from Holyrood Live on Wednesday 14 December 2016.

Holyrood
BBC

We'll be back tomorrow morning with live coverage of the Social Security Committee from 09:30.

In the afternoon, we will bring you full and extensive coverage of Finance Secretary Derek Mackay's draft budget for 2017-18. 

Have a good night and we'll see you then. 

Minister looks forward to working with all MSPs to achieve great things for the renewables sector in Scotland

Energy Minister Paul Wheelhouse says the government are working very hard on the draft energy strategy.

Mr Wheelhouse says he accepts more needs to be done in transport to meet climate change targets beyond 2020.

Energy Minister Paul Wheelhouse
BBC
Energy Minister Paul Wheelhouse

The minister says the progress that has been made in recent years should be welcomed.

He says it is clear the renewable energy industry, once considered niche, is now mainstream and is creating jobs.

Mr Wheelhouse says the government are looking to work closely and collaboratively with WWF, RSPB and Friends of the Earth. 

He says he looks forward to working with everyone in the chamber to achieve great things for the renewables sector in Scotland. 

Orkney can lay claim to having the largest ownership of electric vehicles - Lib Dem MSP

Scottish Lib Dem MSP Liam McArthur begins by wishing Deputy Presiding Officer Linda Fabiani a happy birthday.

Scottish Lib Dem MSP Liam McArthur
BBC

Mr McArthur says he has previously been "told off" on Twitter for not pointing out the job opportunities in renewables.

The Lib Dem MSP says Orkney can lay claim to having the largest ownership of electric vehicles. 

There is huge potential in the role of social enterprises

Scottish Greens MSP Mark Ruskell says the roll outs of embedded renewables in homes has been "phenomenal".

Scottish Greens MSP Mark Ruskell
BBC

Mr Ruskell says there is huge potential in the role of social enterprises.

Development of jobs is part of this transition as is fairness for communities - Labour MSP

Scottish Labour MSP Claudia Beamish
BBC

Scottish Labour MSP Claudia Beamish says the development of jobs is part of this transition as is fairness for communities.

Ms Beamish asks the minister what research the government undertakes of other countries' climate change projects.  

Scotland punching above its weight - Tory MSP

Scottish Conservative MSP Maurice Golden
BBC

Scottish Conservative MSP Maurice Golden says climate change is the great challenge of our times and Scotland is punching above its weight an seeing some progress.

Mr Golden says lets look to 2030 and put our words into action. 

Background: RSPB Scotland

RSPB Scotland website
RSPB Scotland

RSPB Scotland is a nature conservation charity which was formed in 1889. 

Background: Friends of the Earth Scotland

Friends of the Earth Scotland website
Friends of the Earth Scotland

Friends of the Earth Scotland is a environmental campaigning organisation.

Background: WWF Scotland

WWF Scotland website
WWF Scotland

WWF Scotland says it has a vision for a 100% renewable future globally by 2050 and in Scotland, a future powered solely by renewables sooner.

Read WWF Scotland's Climate Action Plan here.

Here is the report SNP MSP Maree Todd speaks to in her motion...

Report
WWF Scotland, Friends of the Earth Scotland, RSPB Scotland

You can read The Energy of Scotland report here.

The biggest threat to our wildlife today is climate change - SNP MSP

SNP MSP Maree Todd says it is the first time she has opened a members' debate since she was elected. 

Ms Todd says this subject is a priority for her and there are few nations that can claim to have embraced climate change targets with as much success.

SNP MSP Maree Todd
BBC

The SNP MSP says in the last decade the total output of renewable energy has doubled.

Ms Todd says Scotland's assets need to be harnessed and large scale projects to contribute to climate change will bring jobs.

She says the biggest threat to our wildlife today is climate change.

So what does decison time mean???

Work required to support renewables in the heat and transport sectors

SNP MSP Maree Todd uses her motion to highlight the recently-published report, The Energy of Scotland: Heating, moving and powering our lives from now to 2030.

The report was prepared by WWF Scotland, Friends of the Earth Scotland and RSPB Scotland and is based on analysis by global technical consultancy, Ricardo Energy and Environment.

Solar panels
PA

Ms Todd says its findings suggest that producing 50% of all of Scotland’s energy across heat, transport and electricity from renewables by 2030 is achievable and necessary.

The SNP MSP says progress has been made in implementing renewables across the electricity sector.

She says these generate the equivalent of more than half of the country's electricity demand and have brought economic benefits, especially in the Highlands and Islands.

She says work now needs to be done to support renewables in the heat and transport sectors, which together account for more than three-quarters of Scotland’s total energy consumption.  

SNP MSP Maree Todd will now speak to her motion

Maree Todd motion
Scottish Parliament

Scotland's climate targets debate begins

Stirling Castle, with the Braes of Doune wind farm in the background
PA

SNP MSP Maree Todd will now lead this evening's members' debate on Scotland's climate targets. 

BreakingSo Derek Mackay's amendment is defeated ahead of budget day

Derek Mackay
BBC

Ahead of tomorrow's budget statement Finance Secretary Derek Mackay's amendment on income tax is defeated. 

The Scottish Conservative motion is rejected

The Scottish Conservative motion is rejected with 29 for and 92 against.

Tory motion
Scottish Parliament

The Scottish Lib Dem amendment is rejected

The Scottish Lib Dem amendment is rejected with 27 MSPs backing it and 88 against.

Lib Dem amendment
Scottish Parliament

The Scottish Greens amendment is rejected

The Scottish Greens amendment is rejected, with 6 MSPs for and 115 against.

Greens amendment
Scottish Parliament

The Scottish Labour amendment is rejected

The Scottish Labour amendment is rejected with 29 MSPs backing it and 91 against.

Labour amendment
Scottish Parliament

BreakingThe Scottish government amendment is not agreed to

The Scottish government amendment has 60 MSPs for and 61 MSPs against so it is not agreed.

Government amendment
Scottish Parliament

Decision time....

We now move to decision time

Point of order attempted

Tory MSP Ross Thomson
BBC

Tory MSP Ross Thomson raises a point of order relating to the Aberdeen Western Peripheral Route and being told by the economy secretary that there was no delay, when there was.

The presiding officer says these were matters raised in committee and says it was not a point of order.

He says Mr Thomson should raise it with the committee.

We need to stimulate business and that business rates play a part in this says Tory MSP

Mr Lockhart says if we are to increase tax in Scotland we need to increase our business base.

Dean Lockhart
BBC

The Tory MSP says we need to stimulate business and that business rates play a part in this. 

He says under the SNP government business rates have gone up.

Mr Lockhart says all the other parties in this chamber want to make Scotland the highest taxed part of the UK.

Tory MSP says making Scotland the highest taxed part of the UK does not make sense

Tax
bbc

Mr Lockhart says Scotland's economic under-performance was there long before Brexit.

The Tory MSP says Scotland has 50 companies accounting for 50% of exports.

He says making Scotland the highest taxed part of the UK does not make sense.

Increasing tax in Scotland will damage economic growth - Tory MSP

Scottish Conservative MSP Dean Lockhart says tomorrow's budget will set the future of tax in Scotland.

Scottish Conservative MSP Dean Lockhart
BBC
Scottish Conservative MSP Dean Lockhart

Mr Lockhart says, to those calling the Tories "devolution deniers", that the powers were devolved via a Tory government.

He says the Scottish government want the Scots to be the highest taxpayers in the UK.

The Tory MSP says increasing tax in Scotland will damage economic growth.

Minister accuses the Tories of talking Scotland down

Mr Mackay says productivity is Scotland has grown 4.4% since 2007 compared to no growth in the UK.

He says the Tories talk down Scotland.

The finance secretary reaches a crescendo as he comes to a close.

And don't forget:

Derek Mackay
bbc
Catch Mr Mackay tomorrow afternoon with Holyrood Live

...... you can follow the budget statement, with expert political analysis and all thesocial media reaction, at BBC Scotland's Holyrood Live website from 2.30pm thisafternoon.

'Tories care more for the dead rich than the living poor'

Mr Mackay says this debate left tax and focused on devolution itself

He says the Tories have shown their true colours, saying do as Westminster does.

The finance secretary says the only tax change the UK government has been

He says the "Tories care more for the dead rich than the living poor".

Holyrood and Westminster
bbc
Finance secretary says the Tories are against devolution

Government making the right choices for scotland - Finance Secretary

Finance Secretary Derek Mackay says he has found this helpful in advance of the budget tomorrow.

Mr Mackay says it is the case that the government has taken a collaborative approach to tax policy.

Finance Secretary Derek Mackay
BBC

The finance secretary says the government have picked public services over tax cuts for high earners.

These are "choices that are right for Scotland," he says. 

Scottish Conservative MSP Murdo Fraser intervenes to say that if the finance secretary has time to read does he now understand the Laffer Curve.

Mr Mackay says that is a "childish remark". 

Labour support a top tax rate of 50p says James Kelly MSP

Scottish Labour MSP James Kelly thanks the Tories for bringing this debate forward because it has given the chance to debate tax ahead of the budget announcement tomorrow (which you can watch on Holyrood Live from 14:30).

Mr Kelly says it is not just about the number of cuts it is about the impacts that those cuts have on people's lives. 

Scottish Labour MSP James Kelly
bbc
Scottish Labour MSP James Kelly

The Labour MSP says the Tory speeches were just about wealth and money and nothing about inequalities. 

Mr Kelly says nearly a quarter of children leaving primary school are unable to read or write to the appropriate level and that is a "scandal" which is a result of SNP cuts. 

He says Labour support a top tax rate of 50p. 

Land rents in relation to domestic property is the 'most regressive tax' - Greens MSP

Green MSP and Albert Einstein
bbc
Green MSP and Albert Einstein

Closing for the Scottish Greens, MSP Andy Wightman says he can see the Tories are in full swing and it is good to see Tory MSP Douglas Ross "in a seat as well".

Mr Wightman says if people in Perth want to pay more tax then that should be a choice. It does not have to be the cas that everyone pays the same, he says. 

In referring to Tory speeches, the Greens MSP quotes Albert Einstein saying "the difference between stupidity and genius is that genius has its limits."

He says land rents in relation to domestic property is the "most regressive tax". 

'We make the judgement that fits the time' - Lib Dem MSP

Scottish Lib Dem MSP Willie Rennie says one of the benefits of being allowed to tweet in the chamber is that you can read tweets during the debate.

He says SNP MSP Christine McKelvie suggested his opening remarks were a "love-in" with Tory MSP Murdo Fraser. 

Mr Rennie says the SNP MSP must not have been listening.

Close To You? Not according to Willie Rennie
bbc
Close To You? Not according to Willie Rennie

The Lib Dem MSP says it is about balance not just about cutting taxes. He says the mood needs to be assessed at the time.

He says his party has made a judgement at this time that taxes should be increased to invest in education.

"We make the judgement that fits the time," he says. 

SNP MSP says government policy will lower income tax payers

SNP MSP Richard Lyle
SNP MSP Richard Lyle

SNP MSP Richard Lyle says the people of Scotland returned the SNP for an historic third term in office.

Mr Lyle says the SNP believe in a tax policy that delivers for Scottish families and Scottish businesses.

He says its policy will protect lower income tax payers.

SNP government have shown they are 'politically out of touch and economically out of their depth'

Scottish Conservative MSP Ross Thomson says there are "huge issues" in the north east in finding skilled workers.

Mr Thomson says when it comes to the north east the government is "take, take, take".

Ross Thomson
BBC

The Tory MSP says the SNP tax proposals will not kick start Scotland's sluggish economy.

Finance Secretary Derek Mackay intervenes to ask what the Tories would cut to reduce tax.

Mr Thomson says Tory MSP Murdo Fraser will do that.

He says the SNP government have shown they are "politically out of touch and economically out of their depth."