That the Parliament is concerned by the continuing cost of living crisis; believes that it is clear that the need for support for people struggling is far greater than the resources that have been offered for this purpose; further believes that the cost of living crisis, coupled with what it sees as the Scottish Government’s proposals for an austerity budget of significant public service cuts, is leading to a time of unprecedented hardship for people across the country; considers that urgent further action is required by both the UK and Scottish Governments to support those in need; notes that the Scottish Government has what it considers to be a wide range of tax powers that it believes could be used to ease the cost of living crisis; urges the Scottish Government to review taxation arrangements to find more creative and bold use of existing tax powers, to secure the finances needed to support people and invest in growing Scotland’s economy, and believes that the Scottish Government must explore alternative taxation methods, such as a Land Value Tax, to create the investment needed to build a sustainable Scottish economy for the future.