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

At question number one, I call Russell Finley.

Thank you, President Officer.

Hardworking Scots are being hammered by the SNP government.

A new report by the Institute for Fiscal Studies delivers a damning verdict on the SNP's income tax system.

They say that Scots now pay £1.8 billion more because of SNP tax

bans. A Scottish worker earning £50,000 is £1,500 worse off than a worker elsewhere

in the UK. John Swinney will reach for his script and say that lower earners are better off,

but he won't say that they are just £40 better off.

That's £40 a year or 77 pence per week.

The IFS say that this SMP government, and I quote, lacks a coherent strategy for the devolved tax system.

John Swiney has been Finance Secretary, Deputy First Minister, so who does he blame for bleeding Scottish workers dry?

First Minister.

I am very proud of the budgetary decisions and the tax decisions that the government has taken over many, many years.

And I am very proud that I have been associated with those decisions,

because what it means is that today, 55% of Scottish taxpayers are now expected to pay less

income tax in 2026, 27 than if they lived in England. And of course, everybody that lives

in Scotland has access to a wider set of social contract provisions

than the rest of the United Kingdom, whether that is on under 22's bus travel or, crucially,

if any taxpayer in Scotland sends their child to a university in Scotland, they'll save 27,000 pounds in tuition fees.

That's the SNP delivering for all the people of Scotland.

Listen, I don't know if they give. They're paying 77 pence less per week. That's how much they're saving. John Swinney won't admit that he's forcing

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