I begin by noting the horrific attack on the Jewish community in Manchester this morning. I send our very best wishes to all those who have been affected.

Disposable income is what people have left to spend after paying their taxes and their Bills. Put simply, it is about how many pounds they have left in their pockets. Scottish Conservatives have analysed Office for National Statistics data that reveals that the average Scottish household now has less disposable income, in real terms, than it did in 2007. People in Scotland are worse off than when John Swinney and the Scottish National Party came to power. He must surely be ashamed of that fact.

Before I answer Mr Findlay’s question, I express my horror at the attack on a synagogue in Manchester this morning. The attack came on Yom Kippur, the holiest time in the Jewish calendar, and my thoughts are with the victims, their families and all the Jewish communities in Scotland and across the United Kingdom. I record our thanks and appreciation to the emergency services and the first responders for the speed of their response.

Antisemitism is an evil that we must confront and stand resolutely against. I know that the whole Parliament speaks with one voice on such an important question. [ Applause .]

I acknowledge the pressures that families face on household incomes. That is why, at the start of September, the Scottish Government took another step to assist families by abolishing peak rail fares for good. For instance, a commuter from Glasgow to Edinburgh will save in excess of £12 a day on their travel. That is just one example of how the Scottish Government is trying to support the household incomes of individuals.

Of course, one of the reasons why our economy has struggled in recent years is the effect of Brexit, which has made every single one of us poorer. Responsibility for that lies with the Conservative United Kingdom Government, which delivered the Brexit that it did.

SNP tax rises mean that most Scots now pay more tax than do people who are doing the same job in the rest of the United Kingdom. Scottish workers fear being hit yet again by Labour. Rachel Reeves has been asked to rule out tax rises. She has been asked to do that at least 10 times, but she refuses to do it. People in Scotland already have fewer pounds in their pockets. They cannot afford ever-increasing taxation. Labour will not be up front about tax rises, so will the SNP? [ Interruption .]

Let us hear Mr Findlay.

Will John Swinney rule out any tax rises for workers in Scotland in his next budget?

As part of my public duty, I must correct what Mr Findlay has said. Mr Findlay was wrong, because more than half of taxpayers in Scotland continue to pay less tax than they would if they lived elsewhere in the United Kingdom.

I know that it is important that we all speak accurately to Parliament. It is a duty—[ Interruption .]

Let us hear the First Minister.

It is a duty that I faithfully deploy—[ Interruption .]

Colleagues, let us hear one another.

It is a duty that I faithfully deploy, and I will also point it out when Mr Findlay misleads the Parliament with incorrect information—[ Interruption .]

Thank you.

Mr Findlay knows full well—[ Interruption .]

We are not having pointing and shouting from our seats. First Minister, please continue.

Mr Findlay knows full well that the Government will set out its tax plans in the budget in an orderly and rational fashion. As a consequence of that, the Parliament will be able to scrutinise the Government’s financial provisions.

I reiterate the point that I have just made: more than half of taxpayers in Scotland continue to pay less than they would if they lived elsewhere in the United Kingdom. I am very proud of that fact.

This First Minister leads a Government that does not know the difference between fact and fiction. Workers in Scotland know exactly how much tax the SNP is forcing them to pay.

The next Scottish budget must bring down costs for families and businesses, but it must also give greater opportunities to young people. The SNP has inflicted economic damage on Scotland by slashing college budgets. Today, Audit Scotland revealed that the Scottish Government has cut college funding by 20 per cent in real terms since the most recent Holyrood election. SNP cuts mean fewer people going to college, learning new skills and advancing their careers. Reducing funding for colleges directly harms economic growth, which is something that the SNP does not seem to understand. Will John Swinney commit to reversing that cut, for the good of young Scots and for the good of Scotland’s economy?

First, as a consequence of the Government’s investment and of our approach to the education system, 93 per cent of young people who leave school go on to positive destinations such as work, training—[Interruption.]

Let us hear the First Minister.

—or further study, including attendance at our colleges.

The most recent Scottish Funding Council allocations provided a 2.6 per cent increase in teaching funding for 2025-26 and an increase of almost 5 per cent in capital maintenance funding to help colleges invest further in the learning experience of students.

This Government is absolutely committed to ensuring that we invest in our college sector to support students to move on to positive destinations, but the challenges that we face in managing our public finances have not in any way been helped by the austerity policies of the Conservatives and the folly of the Liz Truss budget, which Russell Findlay supported.

He always comes unstuck when he comes face to face with the facts produced by Audit Scotland.

Cutting college funding limits the opportunities for young people and harms our economy. The SNP’s chaotic and irresponsible approach means that there is less money for schools, hospitals, roads and everything else that needs to be fixed. Public services keep declining, yet taxes, household Bills and everyday costs continue to rise. Whether John Swinney likes it or not, it is a fact that people in Scotland are worse off after 18 years of SNP Government.

Workers could face a double whammy of taxes in the upcoming Labour and SNP budgets. Is that all John Swinney has to offer Scotland—higher bills and worse public services?

I point out to Mr Findlay that the Scottish Government operates and delivers a balanced budget in every single year and that we have done so since 2007.

In relation to household Bills, I have already cited the impact of the step that we have taken on peak rail fares. Council tax in Scotland is lower than for comparable properties in England, water bills are lower in Scotland than in England, and we have free prescriptions that help household incomes here in Scotland. We have free eye examinations in Scotland—a great preventative measure that helps with the cost of living—and we also have students who go to university without paying any tuition fees, unlike the situation in England.

In Scotland, we make responsible use of public finances, compared with the chaos and austerity of the Conservatives, and I am proud to defend the record of this Government.

Many members wish to put questions today. We will be better able to get more members in if we conduct ourselves appropriately.