"More smoke and mirrors from John Swinney," retorts Findlay.

The Scottish Tory leader says the economic gap should be £1.7bn but the SFC says it is only £600m due to the economy lagging behind the rest of the UK.

"Under the SNP there's a £1.1bn economic gap and that's just this year," Findlay says.

He adds that over the last 10 years the gap has risen to £5.4bn and says the SNP's anti-business policies are costing Scotland a fortune.

The first minister replies that the extra revenue raised as a consequence of the tax decisions enable the Scottish government to invest in public services.

John Swinney says this money pays for early learning and the Scottish Child Payment.

There are different outcomes that arise from asking people who earn more to pay slightly more in taxation, he adds.

Findlay refers to the Scottish Fiscal Commission's "rigorous and independent analysis".

The Scottish Tory leader says the SFC's most recent report outlines the SNP's tax rises are costing Scottish Workers £1.7bn each year.

He says there is an "economic performance gap" with the rest of the UK and he asks if John Swinney knows the size of the gap.

Scottish Tory leader Russell Findlay is first up, and he challenges Swinney on Scotland's taxation system.

The UK government's Spending Review cast a large shadow over this week, with Chancellor Rachel Reeves arguing that Holyrood's budget will rise by £2.9bn but Scotland's Finance Secretary Shona Robison insisting her government was being "short changed" by more than £1bn.

This row will rumble on and there is already a backbench question tabled for FMQs.

MSPs unanimously ed legislation which will allow people in care homes to receive visits from a named loved one even in restricted measures.

Cuts to Scotland's planet-warming greenhouse gases are still "too slow" despite a fall in emissions, environmental groups say.

The Scottish government will focus on renewable energy not nuclear power, a government minister has said following confirmation of significant funding for nuclear power plants in England.

And up to 400 jobs are at risk after bus manufacturer Alexander Dennis announced plans to move operations to England.

Image source, PA Media

Good morning and welcome to our live reporting on First Minister's Questions.

This is the first FMQs since the UK government's Spending Review and there is indeed a question from the backbenches on the spending plans.

Stick with us and we'll bring you reports and analysis throughout the political jousting.

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