If you're just joining us, here are the key lines that emerged from this opposition party leaders' FMQs:

• As expected, the fallout from former SNP chief executive Peter Murrell's conviction for embezzlement of £400,000 dominated FMQs again this week
• Anas Sarwar said the tax authorities should be looking at the possibility the SNP used the business claim-back system on illegal purchases by Peter Murrell, and therefore "defrauding the public purse"
• The Scottish Labour leader called on Swinney to apologise to members of the public whose "hard-earned cash" the SNP took on false pretences
• John Swinney said HMRC had already been contacted over the potential illegal reclaiming of VAT costs by his party
• The first minister declined Sarwar's calls for a parliamentary inquiry
• Later, Scottish Tory leader Russell Findlay asked if the FM is sure Peter Murrell "didn't get his sticky fingers on any public money"
• Swinney hit back, calling Findlay's questions a "pathetic spectacle" and added the "people of Scotland sent me in here to lead this country"
• The final opposition party leader to raise concerns about the Murrell saga was Alex Cole-Hamilton, the Scottish Lib Dem leader, who reiterated earlier calls for a parliamentary inquiry and called for a recall mechanism for errant MSPs
• The first minister indicated he would be supportive of a recall mechanism but previous legislation had been unworkable.
• Earlier, at the beginning of FMQs, Reform UK Scotland leader Malcolm Offord called on Swinney to adopt Reform's income tax proposals, saying Nicola Sturgeon had left Scotland due to the record high levels of income tax in Scotland
• Not surprisingly, John Swinney declined the offer saying the Institute of Fiscal Studies had characterised Reform's tax and spend proposals as "not fiscally credible"
• The Scottish Greens co-leader Ross Greer called for a conversion therapy ban and the expansion of the £2 bus fare cap across Scotland, which brought some welcome consensus from Swinney

That's all from the live page team today. Paul McLaren was the editor and the writers were Rachel Grant and Craig Hutchison. Thanks for joining us.

Image source, scottish parliament tv

The Scottish Lib Dem leader points out Swinney instructed his party to vote against proposals to introduce a recall mechanism.

Cole-Hamilton adds: "It is time to remove bad actors from public life."

He ask if the FM will stop standing in the way of efforts to clean up our politics.

Swinney says Cole-Hamilton just ignored everything he said about recall legislation.

With that, this delayed FMQs draws to a close.

Kirsten Campbell
BBC Scotland political correspondent

It's interesting to note that, on the subject of the discussions about whether the SNP wrongly claimed back the VAT on Peter Murrell's fraudulent purchases, the boss of HMRC is John-Paul Marks who used to be the Permanent Secretary - or the top civil servant - in the Scottish government.

Finally, we have Alex Cole-Hamilton who says the most regrettable aspect of this "whole sorry saga around the SNP finances is the erosion of public trust and faith in politics it creates".

The Scottish Lib Dem leader argues there are still big questions to be answered on the issue - which is why there must be a parliamentary inquiry.

He asks why the FM does not believe the people of Scotland should have the right to sack their MSPs when there is proven misconduct.

Swinney says that is not his position and he adds he would certainly bring forward proposals to enact a "workable recall mechanism".

Image source, scottish parliament tv

Russell Findlay says Swinney's leadership is unravelling because of his "central role" in the Murrell scandal and his and Nicola Sturgeon's "complex web of stories" about the "seedy crime spree".

Swinney says this is a "pathetic spectacle".

He adds that his leadership was on the line in the recent Scottish election.

"The people of Scotland sent me in here to lead this country and I will lead it with privilege and with pride," he says.

Angus Cochrane
BBC Scotland senior political reporter

Findlay's line of questioning follows First Minister John Swinney saying that more than £660,000 raised by the SNP for an independence referendum campaign is being used to further the party's constitutional cause.

Concerns about the fund sparked a police investigation into SNP finances which led to former chief executive Peter Murrell admitting last week that he embezzled more than £400,000 from the party.

The independence cash has not been highlighted as part of the the prosecution's case against Murrell, but questions remain about how it has been used.

Swinney insisted that the money was going towards part of the SNP’s “ongoing activity".

Read more here.

Russell Findlay now gets to challenge Swinney on the claim that no public money was stolen by his "childhood friend" Peter Murrell.

The leader of the Scottish Conservatives asks if Swinney is 100% sure that Murrell "didn't get his sticky fingers on any public money".

Swinney says he stands by comments he made last week, that the Electoral Commission confirmed that policy development grants were carefully audited.

Image source, scottish parliament tv

The Scottish Greens co-leader argues a handful of private Scottish bus operators have become "obscenely rich" and have made so much money they can "afford to set fire to a pile of their cash by writing £100,000 cheques to the Scottish Labour Party".

Greer calls on the SNP to bring Scotland's buses back into public control.

The first minister jokes that he thinks Greer is eligible for the under-22s free bus travel.

The first minister expresses his solidarity with the LGBTQ community and he insists his government will have dialogue with the UK government on banning conversion therapy.

Greer points out the UK government has made this promise "over and over".

He then turns to the £2 bus fare cap the Scottish Greens secured in the Highlands and he calls for the expansion of the cap.

Swinney agrees with Greer's proposition and explains that is why it was in the SNP manifesto.

The west of Scotland will be the priority for the expansion, he adds.

Next up to the plate is Ross Greer, who highlights that this week marks the start of Pride Month.

The Scottish Greens co-leader points to the "vicious wave of transphobia that's been unleashed in recent years".

He goes on to call for a ban of conversion therapy, which aims to change people's sexual orientation or their gender identity.

Greer calls on Swinney to honour his promise to LGBTQ Scots by including a ban on conversion therapy in his programme for government.

Sarwar finishes by asking if Swinney will back a parliamentary inquiry into "the biggest political and financial scandal" in Holyrood.

"Or will it require further arrests for the government to get the truth?" he asks.

Swinney says his party was the victim of embezzlement from someone the SNP trusted and he does not support a parliamentary inquiry.

He convened a meeting with the National Executive Committee last night to address the implications of Murrell's conviction, including recovering the stolen money, he adds.

Image source, scottish parliament tv

Anas Sarwar says the luxury goods purchased by Murrell using SNP funds would have been subject to VAT, which could have been illegally reclaimed from HMRC.

He asks Swinney to ask the tax office to investigate whether there was "defrauding of the public purse".

He goes on to ask whether Swinney will launch his own investigation so "misused public money can be recouped".

Swinney says he has already opened up discussions with HMRC on this matter.

Why has Sarwar changed tack to focus on the Murrell case?published at 14:25 BST

14:25 BST

Lynsey Bews
BBC Scotland political correspondent

We might have expected Anas Sarwar to raise the latest safety concerns at the Queen Elizabeth University Hospital in Glasgow.

The Scottish Labour leader frequently focused on health at previous sessions of FMQs - often leading on the problems at the hospital in the run-up to the election.

Instead he's chosen to go on the fallout from the Peter Murrell case and wider questions over the SNP's finances.

Perhaps that underlines a belief among the SNP's political opponents that this story is cutting through with the public, and that it's proving difficult to handle for the party's current leadership.

Angus Cochrane
BBC Scotland senior political reporter

Image source, Getty Images

The SNP is facing a fresh police complaint over a claim that the SNP misled members over £667,000 raised for an independence referendum campaign.

Independence activist Sean Clerkin has accused the party of "misusing" the fund by for "general" SNP campaigning, the Scottish Sun has reported., external

A Police Scotland spokesperson said: "We are aware that an individual wishes to make a complaint and officers from the economic crime unit will make contact to assess their information."

It came after First Minister John Swinney confirmed that the cash was for the SNP's "ongoing activity", insisting it had been spent on "independence objectives".

Read more here.

Next up is Anas Sarwar, who raises the "ring-fenced" independence fund organised by the SNP, that Swinney said yesterday had been used on the party’s “ongoing activity”.

The Scottish Labour Party leader, calls on the first minister to apologise to "members of the public whose hard-earned cash his party took on false pretences".

Swinney replies that what he said yesterday was "nothing different to what the Scottish National Party said in 2021".

Image source, scottish parliament tv

The Reform UK Scotland says too high taxes drive away the highest taxpayers.

Malcolm Offord tells the chamber Nicola Sturgeon is an example of this, saying she has cut her tax burden by moving to London to enjoy lower English taxes.

He asks if the FM agrees Scotland's higher taxes are driving away Scotland's most talented Scots.

The first minister says the Institute for Fiscal Studies described Reform's taxation and spending plans as "not fiscally credible".

Swinney argues Offord's tax plans would dramatically reduce the money for public expenditure.

The first minister says this is a "daring and bold" move by Lord Offord, but he insists he will not accept swingeing cuts in public expenditure.

Offord asks if the FM accepts he would raise more tax revenue if he cut tax to allow the economy to grow.

John Swinney does not accept that and he reiterates the cut in expenditure which a tax cut would entail.

The Reform UK Scotland leader says the Institute of Chartered Accountants of Scotland has said Scotland's income tax is overly complex and is making the economy less effective.

During the election campaign, Reform proposed to scrap Scotland's extra bands and align the remaining bands with rates in England.

Malcolm Offord calls on the SNP to cut the six income tax bands to three and further reduce each band by 1p below England.

Malcolm Offord is the first opposition party leader to speak at this week's FMQs after general questions overran by about 10 minutes.

Reform UK's leader in Scotland challenges John Swinney on Scotland's income tax levels.

FMQs was due to start at 14:00, but general questions is overrunning.

We also expect to have MSPs voting on Holyrood's committees before FMQs gets under way.

Stick with us and we'll bring you extensive coverage of the main event shortly.