Thank you. That concludes general questions. The next item of business is First Minister's

questions. At question number one, I call Russell Finley.

Thank you, President. The Labour increased taxes by 40 billion pounds in yesterday's Halloween

budget, the biggest tax heist ever.

Anna Sarwar's party put up national insurance, whiskey duty, inheritance tax,

North Sea taxes, they brought in a family farm tax, pension tax and VAT on independent schools.

Labour has chosen to hammer workers and to declare war on business by the SNP Finance

Secretary described Labour's budget as a step in the right direction.

So if a £40 billion tax rise is just a step in the right direction, how much does the

First Minister think it should be?

First Minister.

So, where I have sympathy with the Labour Government in the United Kingdom

is that they have inherited an entirely unsustainable set of circumstances in the public finances

because of the absolutely menacing agenda of the Conservative

Government for 14 years.

And it is the ultimate deceit for Mr. Finley and the Conservatives to criticise those of us who have to take difficult decisions to clear up the mess that the Conservatives have created.

Russell Finley.

It's nice to hear the First Minister defending Labour for shamelessly breaking their promises not to raise taxes and working people.

The Office of Budget Responsibility says the vast majority of Labour's national insurance rise will be passed on to workers.

This comes after years of crippling SMP tax rises.

Scotland's taxpayers cannot afford and do not deserve more taxes next year. They need a break after years of the SNP swiping their cash.

So isn't it about time?

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