A ban of 10 days or more would be enough to trigger a recall petition in Westminster, however the Scottish parliament has no such mechanism.
Labour MSP Martin Whitfield, the committee convener, said the sanctions reflected the seriousness of the breach.
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He said: “Had it not been for mitigatory factors, including the impact on the member and his family, the sanctions proposed would likely have been greater.”
The committee was unanimous in recommending the withdrawal of salary for 54 days.
The suspension of 27 sitting days was recommended by committee member MSP Annie Wells and supported by Conservative colleague Oliver Mundell.
SNP members Jackie Dunbar and Alasdair Allan disagreed, with the deciding vote made by convener Mr Whitfield.
Mr Whitfield said: “I did not cast my vote on a personal view. But in my capacity as convenor, I recognise that the committee would otherwise not have been in a position to make a recommendation.
“I supported the proposal for an exclusion of a period of 27 sitting days.”
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1:15
November 2023: Mr Matheson’s sons racked up the £11,000 iPad bill
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SPCB launched an investigation in November after Mr Matheson took the parliamentary iPad with him on a week-long visit to Morocco with his family around Christmas in 2022.
His roaming charges for the iPad – not phone calls – totalled nearly £11,000 and were initially paid for by taxpayers after Mr Matheson claimed he racked up the eye-watering invoice undertaking constituency work during the trip.
Mr Matheson – who as Scotland’s cabinet secretary for NHS recovery, health and social care had an annual salary of £118,511 – later agreed to pay the money back to the Scottish parliament.
After the story hit the headlines, it then emerged his teenage sons had used the iPad as a hotspot to watch football while on the family vacation.
Mr Matheson was the net zero, energy and transport secretary in Nicola Sturgeon’s government at the time of the incident.
Mr Matheson, who was appointed health secretary last March when Humza Yousaf became first minister, told Holyrood he was unaware his sons had used the iPad as a hotspot when he initially submitted the bill.
Following his wife’s admission, Mr Matheson initially failed to publicly mention his sons’ involvement. Instead, he continued to insist the iPad was only used for parliamentary work and blamed an outdated SIM card for the excessive bill.
When questioned by journalists days after he knew the truth, he continued to deny the iPad was used for personal use until he made a statement to Holyrood.
Mr Matheson tendered his resignation as health secretary before officially receiving the findings of SPCB’s review.
He said it was in the “best interest” of himself and the Scottish government to step down to ensure it “does not become a distraction to taking forward the government’s agenda”.
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In response, then first minister Mr Yousaf said he accepted Mr Matheson’s resignation “with sadness”.
The sanctions are expected to fuel calls for Mr Matheson to resign as an MSP.
Scottish Labour deputy leader Jackie Baillie said: “This damning ruling is yet another sorry chapter for an SNP government collapsing under the weight of its own sleaze.
“Michael Matheson has treated the public with contempt and the upper echelons of the SNP closed ranks to try and protect him, putting the party interest before the national interest.
“It cannot be right that an MSP can ride roughshod over the rules without the public getting a chance to boot them out – Scottish Labour would introduce a right to recall as part of our plans to clean up Holyrood.”
A woman has suffered life-changing injuries after being stabbed by a member of the public at the accident and emergency department where she was working.
The victim – believed to be a nurse in her 50s – was attacked at Royal Oldham Hospital in Greater Manchester, where she is now being treated.
It is understood she was injured with a bladed article or a sharp instrument – and not by a knife.
Officers were called at 11.30pm on Saturday.
A 37-year-old man is in custody after being “swiftly arrested at the scene” on suspicion of attempted murder, Greater Manchester Police said.
Detectives are not looking for anyone else in connection with the incident and say there is no threat to the wider public.
Jim McMahon, the Labour MP for the area, described it as a “senseless attack”.
He posted on Facebook: “We are all shocked at the senseless attack on a nurse in the A&E department of the Royal Oldham Hospital.
“Our thoughts are with the nurse, family and friends as we wish a full recovery.”
Detective Sergeant Craig Roters said it was a “serious incident which has left a woman in a critical condition”.
The victim’s family and colleagues will be supported, he added.
The local community can expect to see an “increase in police presence” while enquiries are carried out, Mr Roters said.
“We know that news of this nature will come as a shock, and if you have any concerns or anything you would like to share, please speak to [officers].”
Conservative Party leader Kemi Badenoch has called on Sir Keir Starmer to sack Treasury minister Tulip Siddiq over allegations she lived in properties linked to allies of her aunt, Sheikh Hasina, the deposed prime minister of Bangladesh.
It comes after the current Bangladeshi leader, Muhammad Yunus, said London properties used by Ms Siddiq should be investigated.
He told the Sunday Timesthe properties should be handed back to his government if they were acquired through “plain robbery”.
Tory leader Ms Badenoch said: “It’s time for Keir Starmer to sack Tulip Siddiq.
“He appointed his personal friend as anti-corruption minister and she is accused herself of corruption.
“Now the government of Bangladesh is raising serious concerns about her links to the regime of Sheikh Hasina.”
Ms Siddiq insists she has “done nothing wrong”.
Her aunt was ousted from office in August following an uprising against her 20-year leadership and fled to India.
On the same day, the prime minister said: “Tulip Siddiq has acted entirely properly by referring herself to the independent adviser, as she’s now done, and that’s why we brought into being the new code.
“It’s to allow ministers to ask the adviser to establish the facts, and yes, I’ve got confidence in her, and that’s the process that will now be happening.”
Police in Aberdeen have widened the search area for two sisters who disappeared four days ago in the city.
Eliza and Henrietta Huszti, both 32, were last seen on CCTV on Market Street after leaving their home on Tuesday at around 2.12am.
The sisters – who are part of a set of triplets and originally from Hungary – crossed the Victoria Bridge to the Torry area and turned right on to a footpath next to the River Dee.
They headed in the direction of Aberdeen Boat Club but officers said there is no evidence to suggest the missing women left the immediate area.
Specialist search teams, police dogs and a marine unit have been trying to trace the pair.
Further searches are being carried out towards the Port of Aberdeen’s South Harbour and Duthie Park.
Police Scotland said it is liaising with authorities in Hungary to support the relatives of the two sisters.
Chief Inspector Darren Bruce said: “Eliza and Henrietta’s family are understandably extremely worried about them and we are working tirelessly to find them.
“We are seriously concerned about them and have significant resources dedicated to the inquiry.”
The sisters, from Aberdeen city centre, are described as slim with long brown hair.
Officers have requested businesses in and around the South Esplanade and Menzies Road area to review their CCTV footage for the early morning of Tuesday 7 January.
Police added they are keen to hear from anyone with dashcam footage from that time.