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.