I am delighted to speak in the debate, because who does not want to listen to the Tories talking nonsense about tax for an hour and a half of their life? Honestly—that is why I get up in the morning.
I am proud to advocate once again for a progressive tax system here in Scotland. Under the rates proposal that is before us, Scotland will remain the lowest-taxed part of the UK for the third year in a row, with 56 per cent of our taxpayers paying less than they would if they lived elsewhere in the UK. I am repeating things that my colleagues have already said, because I think that some members need to hear them again.