The next item of business is First Minister's questions.

At question number one, I call Douglas Ross.

Today marks 35 years since the bombing of Pan Am Flight 103, which killed 270 innocent people.

My thoughts and prayers, and I'm sure those of the whole chamber, are with their families, friends,

and those in the Lockerbie community itself who fell victim to this senseless act of terror.

Can I ask the First Minister that in this week of the SMP's budget, which has led to everyone

in Scotland who earns more than £28,850, paying more tax than workers south of the border, in total 1 1.5 million Scots paying more than people doing the exact same job elsewhere in the UK.

Does Humza-Yusip think it is fair that a majority of Scots will pay more tax than people south of the border who earn the same wage.

First Minister.

I also add my thoughts and, indeed, my prayers to all of those who continue to feel

the impact of the tragic, terrible terrorist attack in Lockerbie on 21st of December, 1988. This year,

of course, marks the 35th anniversary of that attack. I spoke to David Mandela just this week,

and both of us were reflecting on the incredible courage that we saw from not just emergency services, but indeed from the local

communities. Many of them, their stories are not known, who are not named, but through their

courageous action, ensure that there is an enduring bond between families that were impacted

both here in Scotland and indeed those in the United States

and across the world that were impacted. My thoughts continue to be with all of those who feel

that loss. Let me say in relation to the issues around the budget, first and foremost, let's

make it absolutely abundantly clear that the majority of those in Scotland

will pay less tax compared to those in the rest of the United Kingdom. No ifs, no buts,

no maybes about it. This Budget, at its very heart, is about values. The Conservative Party, in their autumn statement, chose to give

those, like Douglas Ross, on higher salaries a tax cut of £754. In contrast, we are asking the top 5% of highest earners, like Douglas Ross, to pay a little more in tax.

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