The BBC is to show this year's Wimbledon men's and ladies semi-finals and finals live in 3D.

The free-to-air 3D coverage will be available to viewers with access to a 3D TV set and to the BBC's HD Red Button channel on certain platforms.
Line-calls decided by Hawk-Eye and graphics will all be shown in 3D.
"We're delighted to provide live 3D coverage as this year's Championships reach a climax," said Kim Shillinglaw, head of BBC 3D.
"Major UK sporting events are a big part of our trials with 3D content and this allows us to build on our work from previous Wimbledon's and the London 2012 Olympics."
Six additional 3D cameras placed around Centre Court will help broadcast the enhanced action from the latter stages of this year's Championships.
The coverage is part of the BBC's two-year trial of producing and distributing 3D content.
Wimbledon 3D will be available on the BBC Red Button HD channel on the following platforms
Thursday, 4 July
1300-2000, Ladies' semi-finals - 3D
Friday, 5 July
1300-2000, Men's semi-finals - 3D
Saturday, 6 July
1400-1755 Ladies final - 3D
Sunday, 7 July
1400-1800 Men's final - 3D


A "central part of Welsh public life" and "Battlestar Galactica" are just two phrases used to describe the Senedd during its first 10 years.

It is a decade since the Welsh assembly's home opened on 1 March 2006, after costing Â£70m to build.
The debating chamber - the Siambr - where all 60 AMs sit has seen 46 acts and measures passed during that time.
More than one million people have visited with staff conducting 30,000 tours for 200,000 people.
The Welsh assembly initially met in Ty Hywel from 1999 before the Senedd opened next door in 2006.
Presiding officer Dame Rosemary Butler AM said the building has now "established itself as a central part of Welsh public life".
She said her favourite part is the public gallery, which gives "a real feel for what is happening" and conveys the excitement of the Siambr.
"I remember going to speak to a group of schoolchildren who were visiting there, and they said it felt like they were on the Battlestar Galactica," she added.
In March 2015, it emerged the makers of the James Bond film Spectre were refused permission to use the Siambr for a scene.
Officials gave the response that "it is not a drama studio".
The venue has, however, played host to events including the Wales rugby team's grand slam celebration in 2012 and the homecoming of Welsh Olympians and Paralympians from the London 2012 games.
As well as being designed with the aim of creating the most distinctive building in the country, it has scooped numerous design awards and achieved the highest sustainability award for a new-build in Wales.
It was designed by architects Lord Richard Rogers and Ivan harbour, who wanted to create an accessible building that appeared to rise on a plinth of Welsh slate from Cardiff Bay.
Mr Harbour said: "(Former Prime Minister) Jim Callaghan asked and hoped that the Senedd would come to symbolise Wales across the world.
"Ten years after its completion, I also hope that it has achieved that ambition."


A new musical starring Catherine Tate has opened in London - but most reviewers have said it is more of a damp squib than an explosive success.

Miss Atomic Bomb, at the St James Theatre, is set in 1952 when nuclear bombs were being tested near Las Vegas, making the area a tourist attraction.
Mark Shenton, in The Stage, said it is "a bomb in almost every way", awarding it just one star.
Daily Mail reviewer Patrick Marmion said it "never really detonates".
He awarded the show two stars, saying there are "too many story strands", but notes that the cast "toil and labour and travail".
Former Doctor Who star Tate, playing fashion designer Myrna, "makes the best of toe-curling gags" but her comedy skills are "underused".
Shenton said "the satire is lame, the songs desperately derivative", adding: "Though it has been in development for some five years, what has fetched up at the St James still feels like a very early draft."
Despite its original story and score, "its chaotic and formless comic structure lacks purpose, polish and point", and Tate's "impossible accent that veers from Southern drawl to Australia", he wrote.
The Guardian's critic Lyn Gardner described Miss Atomic Bomb as "mildly likable but lame".
Also giving it two stars, she wrote: "There's a kernel of something potentially intelligent and interesting here, particularly on the themes of personal and political betrayal.
"But the show goes for a 1950s screwball comedy style and misses it not just by a mile but by an entire exclusion zone."
Tate stars alongside Simon Lipkin, with whom she appeared in Stephen Sondheim's Assassins at the Menier Chocolate Factory.
He plays hotel manager Lou, who is looking to cash in on the tourist boom as the city waits to see who will be crowned the beauty queen in the Miss Atomic Bomb pageant, based on contests that took part at the time.
Dean John Wilson, set to star in Disney's Aladdin in the West End later this year, stars as soldier Joey, alongside Florence Andrews, who plays Myrna's friend, farm girl Candy.
Holly Williams, in the Independent, said the musical has an "audaciously daft plot" with a "cartoonish cast".
She described it as a "slick show, with plenty of pizzazz and some fun performances", but concluded it was "thin fare".
Michael Coveney, writing for What's on Stage, said the musical is "curiously flat, unfunny and flair-free", also giving it two stars.
"The songs have no zing or provenance and sound as though they've been made on a computer, or compiled on a 'how to write a song' study course; there's not a single moment of lift-off, melodic surprise or harmonic twist from start to finish," he writes. "Aha - maybe that's a result of the radiation emanating from the Nevada desert."
But Dominic Cavendish writes in the Telegraph that, although "bonkers", the musical is "enjoyably macabre", giving a three-star review.
"Those with sophisticated tastes should probably run for the hills and not look back," he said. "But even though it's overlong, I have to confess to experiencing a steady rumble of grudging admiration that often erupted into outright laughter."
And Benjamin McDonald, writing in the Gay Times, gave it four stars, saying it "provides a much needed explosion of originality in London's theatre district".
He praised Tate, saying she "proves she has the strong vocal ability to match her impeccable comic timing" but says Andrews steals the spotlight with her "magnetic charm".
The musical, co-directed by Bill Deamer and Adam Long, is at the St James Theatre until 9 April.


A year into the job, the four police and crime commissioners (PCC) in Wales have been speaking about how they think things have gone.

Replacing the old police authorities, they were elected in November 2012 to hold the police to account and to set the budget for their force area.
In a survey for the BBC over a third of people said they did not know they had a PCC.
Despite this commissioners in Wales say they feel they have made a difference.
The findings of the BBC poll, published a year after the first PCC elections were held, indicate that 35% do not know if they have one, while 3% think - incorrectly - that they do not.
Christopher Salmon says a PCC should be "constantly in his (chief constable's) ear saying 'what are you doing to make my life better and my community safer'?".
The businessman told the BBC's Sarah Moore there will never be enough officers but the priority will always be to make sure money goes to the "front line".
Police and Crime Commissioners are here to stay and are already making a difference, says Ian Johnston.
Mr Johnston served Gwent Police for 33 years and then was vice-president and president of the Police Superintendents' Association.
He faced controversy after it emerged he had ordered his then chief constable to "retire or be removed" in June.
Mr Johnston said he has had an "eventful" year but says morale within the force is "off the richter scale" and he had been out and about talking and listening to what people want.
He told Jordan Davies his role has changed the shape and direction of the Gwent Police force in 12 months.
Reducing crime and preventing reoffending is at the heart of everything he does, says Alun Michael.
The former home office minister and MP said he was working hard on "good partnerships" between police and a variety of other agencies as  a way to "add value" to what he is doing.
Public recognition of his job is not important but a reduction in crime will be a "tick in the box" at the end of his term, he told BBC Wales' Stephen Fairclough.
Complaints from the farming community about inadequate policing of rural areas have been dealt with by setting up a rural crime team, said Winston Roddick.
He said it was one of the things which he had been able to push through and whilst it had been a success it is still early days for most people to know what the role of a PCC entails.
Mr Roddick, a leading barrister, told BBC Wales' Chris Dearden that despite financial cut-backs being a burden it also means better use is being made of available resources.
'One in three' unaware of local PCC


Edin Dzeko scored his 34th goal of the season as Roma beat Bologna to maintain their slim Serie A title hopes.

Federico Fazio lashed them into the lead with Dzeko setting up Mohamed Salah's lobbed second.
Former Manchester City striker Dzeko tapped a third into an empty net in the second half to complete the scoring.
Roma are back within six points of leaders Juventus - with the two sides to meet in the capital three weeks from the end of the season.
Elsewhere in Serie A, AC Milan overtook rivals Inter into sixth place with a 4-0 win over struggling Palermo.
Milan led 3-0 at the break, with Gerard Deulofeu, on loan from Everton, scoring the sole goal of the second half.
Inter slipped a position after a surprise 2-1 defeat at Crotone, with Diego Falcinelli scoring twice for the hosts, who have now won two games in a row after losing seven of their previous eight.
On a high-scoring Sunday, Udinese beat Genoa 3-0 and Torino beat Cagliari 3-2. Torino striker Andrea Belotti scored his 24th Serie A goal of the season, keeping him joint top with Dzeko in the golden boot race. Sampdoria and Fiorentina drew 2-2 earlier in the day.
Match ends, Bologna 0, Roma 3.
Second Half ends, Bologna 0, Roma 3.
Corner,  Bologna. Conceded by Wojciech Szczesny.
Attempt saved. Federico Di Francesco (Bologna) right footed shot from outside the box is saved in the top right corner. Assisted by Erick Pulgar.
Juan Jesus (Roma) wins a free kick in the defensive half.
Foul by Federico Di Francesco (Bologna).
Attempt missed. Diego Perotti (Roma) right footed shot from the left side of the box misses to the right. Assisted by Kevin Strootman.
Attempt missed. Bruno Petkovic (Bologna) right footed shot from outside the box misses to the left. Assisted by Federico Di Francesco.
Foul by Radja Nainggolan (Roma).
Ladislav Krejci (Bologna) wins a free kick in the defensive half.
Francesco Totti (Roma) wins a free kick in the attacking half.
Foul by Erick Pulgar (Bologna).
Francesco Totti (Roma) wins a free kick in the defensive half.
Foul by Daniele Gastaldello (Bologna).
Substitution, Roma. Francesco Totti replaces Edin Dzeko.
Bruno Petkovic (Bologna) is shown the yellow card.
Bruno Petkovic (Bologna) has gone down, but that's a dive.
Corner,  Bologna. Conceded by Federico Fazio.
Attempt blocked. Bruno Petkovic (Bologna) header from the centre of the box is blocked. Assisted by Emil Krafth with a cross.
Foul by Radja Nainggolan (Roma).
Vasilis Torosidis (Bologna) wins a free kick in the defensive half.
Attempt missed. Blerim Dzemaili (Bologna) right footed shot from outside the box is high and wide to the right. Assisted by Bruno Petkovic.
Daniele De Rossi (Roma) wins a free kick in the attacking half.
Foul by Blerim Dzemaili (Bologna).
Foul by Kevin Strootman (Roma).
Blerim Dzemaili (Bologna) wins a free kick in the attacking half.
Substitution, Roma. Thomas Vermaelen replaces Kostas Manolas because of an injury.
Substitution, Bologna. Vasilis Torosidis replaces Domenico Maietta.
Blerim Dzemaili (Bologna) is shown the yellow card.
Goal!  Bologna 0, Roma 3. Edin Dzeko (Roma) right footed shot from the centre of the box to the centre of the goal. Assisted by Diego Perotti following a fast break.
Attempt missed. Diego Perotti (Roma) right footed shot from outside the box is close, but misses to the right. Assisted by Radja Nainggolan.
Foul by Daniele De Rossi (Roma).
Blerim Dzemaili (Bologna) wins a free kick in the defensive half.
Attempt missed. Kevin Strootman (Roma) left footed shot from outside the box is too high following a corner.
Corner,  Roma. Conceded by Adam Masina.
Domenico Maietta (Bologna) is shown the yellow card.
Kevin Strootman (Roma) is shown the yellow card.
Foul by Edin Dzeko (Roma).
Domenico Maietta (Bologna) wins a free kick in the defensive half.
Attempt saved. Diego Perotti (Roma) right footed shot from the left side of the box is saved in the bottom left corner. Assisted by Radja Nainggolan.


The majority of this year's UK students were satisfied with the quality of their courses, a survey suggests.

The National Student Survey (NSS) found 84% of the 304,000 final-year students at 530 institutions who took part were content with their degree courses.
The poll is published by the Higher Education Funding Council for England.
But the results follow a similar survey which found levels of satisfaction with "value for money" at university have been falling over the past five years.
The Student Academic Experience Survey, published by the Higher Education Policy Institute and the Higher Education Academy in June, found just 35% of students across the UK thought university was "good" or "very good" value, compared with 53% five years ago.
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Students promised consumer contracts
Leading universities rated 'bronze'
However, the NSS found student satisfaction with teaching was high, with 85% of UK students agreed that teaching staff were good at explaining things and made their subjects interesting and that they were intellectually stimulated and challenged.
It also found 84% of students agreed that they were provided with learning opportunities such as exploring ideas in depth and applying what they had learnt.
Some 77% agreed that they felt part of a learning community and had the right opportunities to work with other students.
While assessment and feedback were considered to be good by 73% of final-year students.
A boycott of the survey coordinated by the National Union of Students over tuition fees appeared to have some impact on the response rate - 8,000 fewer took part this year than last year.
The NSS survey comes as Universities Minister Jo Johnson has highlighted growing concerns about students not getting value for money.
Mr Johnson has said the newly established Office for Students will see students given formal contracts with universities, so they can challenge them about too few teaching hours or if facilities are inadequate.
Commenting on the NSS, he said:  "While overall student satisfaction remains high, we know there is significant variation in teaching quality and outcomes both within and between providers.
"There is more to do to ensure that students and taxpayers investing heavily in our higher education system secure value for money from it."
Prof Madeleine Atkins, chief executive of Hefce, said the survey had been enhanced this year by new questions on student engagement and approaches to teaching and learning.
"The NSS continues to be the largest and most authoritative survey of its kind in the UK," she said.
"The 2017 results show that students provide particularly positive feedback on the quality of teaching and on learning opportunities.
"Institutions will also, however, be considering carefully how they can continue to improve assessment and feedback, and their broader engagement with students."
Nick Hillman, director of Hepi, said the NSS needed to be set alongside other findings from much broader surveys, which show students complaining of declining value for money.
"I am particularly struck by the lower figures in the NSS for assessment and feedback, which continue to be a challenge but are essential to full student engagement.
"Moreover, given the recent problems in the student movement, it is clear that student unions need to improve and do more to articulate the student voice for all students."


Hamilton Academical overcame Darian MacKinnon's red card to hold Lanarkshire rivals Motherwell to a goalless stalemate at Fir Park.

Well's Ryan Bowman squandered a huge first-half chance, before Accies' Alex D'Acol struck the post then cleared Ben Heneghan's header off the line.
MacKinnon saw red after 74 minutes for apparent dissent towards the home fans, but Well could not capitalise.
The Steelmen remain 10th in the Premiership, a point above Accies.
Media playback is not supported on this device
Brace yourself for another couple of days of debate over whether Scottish football should introduce goal-line technology.
The pivotal incident on the half-hour mark came when Heneghan's bullet header from a corner was cleared by Hamilton front-man D'Acol. Whether that clearance occurred on or behind the line was the contentious issue.
Motherwell players surrounded referee Kevin Clancy as play resumed and it prompted a flurry of activity from the home backroom staff - including chief operating officer Alan Burrows - to try and obtain some footage to decide for themselves.
The photo Burrows retrieved suggested the ball was at least partly over the line, but left it hard to tell if it had completely crossed. With the sides only a point apart and battling the threat of relegation going into this contest, the incident certainly happened at a critical juncture of the season.
That controversial moment was in the middle of a first half which Motherwell edged, although Accies had a few decent chances through MacKinnon, D'Acol and Rakish Bingham.
One of the Steelmen's stars was the grafting Bowman, who has only scored one goal in 17 appearances for Motherwell so far, yet contributes in the forward areas in significant ways.
Bowman ran Hamilton ragged at times down the right, with Scott McMann not given enough help in his defensive duties on that flank as the hosts attacked.
The Englishman is tidy on the deck, can pick out a pass and possesses good physicality and heading ability in the air. The likes of Scott McDonald and Louis Moult may have grabbed more goals this campaign, but many of them come because of Bowman's hard work.
In saying that though, Bowman should have had one of his own in this match, screwing wide from five yards after McDonald's 10-yard shot was blocked.
The second half failed to live up to the first in terms of goalmouth action, with the ultimate stalemate the hosts' first clean sheet in 16 attempts.
Motherwell's Elliott Frear watched his tasty half-volley drift wide and Massimo Donati stung the palms of Craig Samson for the visitors.
The next talking point turned out to be the confusing red card issued to MacKinnon, who was dismissed after a break in play while a Motherwell player received treatment.
Speculation in the ground suggested MacKinnon might have got involved in gesturing towards a home fan, which was subsequently spotted by the assistant referee.
Whatever happened, Accies boss Martin Canning will surely be livid that one of his key players has failed to keep his cool at a period of the season he needs everyone to help stave off any threat of dropping down to the Championship.
Motherwell manager Stephen Robinson: "We're happy we've kept a clean sheet - we've become an organised side in the last few weeks. But we had enough chances to put the game out of reach for them.
Media playback is not supported on this device
"We had one potentially that was over the line. Unfortunately until the referees get some help it's an impossible task for them with the speed of the game. It's difficult to take when you know you should've won the game.
"It crossed the line but it wasn't given and we had to get on with it. In the second half we went too long.
"Ryan Bowman was our man of the match - he was outstanding and I'm sure the goals will come."
Hamilton Academical manager Martin Canning: "When you come away from home in a derby and given we finished the last part of the game with 10 men, then I think it's a good point for us. Having won Saturday and got a point tonight, it keeps up the momentum.
"I thought it was a good game and you could see both teams were giving their all.
"Alex D'Acol was of the opinion he managed to get it off the line. It's difficult for linesmen and referees to make these calls but you hope over the season they even themselves out.
"Darian's said that he made a gesture so if that's the case then it's completely silly from a guy of his experience. He knows better than that. One thing Darian's done this season more than any other, is been really disciplined on the park. So he's let himself and the boys down because he'll miss two games. For him to do that was criminal from his point of view."
Match ends, Motherwell 0, Hamilton Academical 0.
Second Half ends, Motherwell 0, Hamilton Academical 0.
Foul by Ryan Bowman (Motherwell).
Remi Matthews (Hamilton Academical) wins a free kick in the attacking half.
Chris Cadden (Motherwell) wins a free kick in the defensive half.
Foul by Scott McMann (Hamilton Academical).
Foul by Shea Gordon (Motherwell).
Massimo Donati (Hamilton Academical) wins a free kick in the attacking half.
Foul by Steven Hammell (Motherwell).
Alexander Gogic (Hamilton Academical) wins a free kick on the right wing.
Hand ball by Ryan Bowman (Motherwell).
Attempt saved. Massimo Donati (Hamilton Academical) right footed shot from outside the box is saved in the centre of the goal.
Scott McDonald (Motherwell) wins a free kick in the attacking half.
Foul by Georgios Sarris (Hamilton Academical).
Substitution, Hamilton Academical. Alexander Gogic replaces Dougie Imrie because of an injury.
Foul by Steven Hammell (Motherwell).
Greg Docherty (Hamilton Academical) wins a free kick on the left wing.
Attempt blocked. Ben Heneghan (Motherwell) header from the centre of the box is blocked.
Attempt blocked. Lionel Ainsworth (Motherwell) right footed shot from the left side of the box is blocked.
Attempt blocked. Ben Heneghan (Motherwell) header from the centre of the box is blocked.
Corner,  Motherwell. Conceded by Michael Devlin.
Ryan Bowman (Motherwell) wins a free kick on the right wing.
Georgios Sarris (Hamilton Academical) is shown the yellow card for a bad foul.
Foul by Georgios Sarris (Hamilton Academical).
Attempt missed. Carl McHugh (Motherwell) header from the centre of the box is too high.
Substitution, Hamilton Academical. Massimo Donati replaces Ali Crawford.
Attempt blocked. Scott McDonald (Motherwell) right footed shot from the right side of the box is blocked.
Corner,  Motherwell. Conceded by Michael Devlin.
Darian MacKinnon (Hamilton Academical) is shown the red card for violent conduct.
Delay over. They are ready to continue.
Delay in match Ryan Bowman (Motherwell) because of an injury.
Attempt blocked. Shea Gordon (Motherwell) right footed shot from outside the box is blocked.
Substitution, Motherwell. Lionel Ainsworth replaces Elliott Frear.
Scott McDonald (Motherwell) wins a free kick in the attacking half.
Foul by Michael Devlin (Hamilton Academical).
Attempt missed. Greg Docherty (Hamilton Academical) right footed shot from outside the box is high and wide to the right.
Ryan Bowman (Motherwell) wins a free kick on the left wing.
Foul by Michael Devlin (Hamilton Academical).
Attempt missed. Elliott Frear (Motherwell) right footed shot from the left side of the box is close, but misses the top right corner.
Substitution, Motherwell. Shea Gordon replaces Jacob Blyth.


Google has lost a Court of Appeal bid to stop consumers having the right to sue in the UK over alleged misuse of privacy settings.

A group of users claim that Google bypassed security settings on the Safari browser to install tracking cookies on their computers in order to target them with advertising.
Google said it was "disappointed with the court's decision".
One of the claimants called it a "David and Goliath victory".
The case revolves around a so-called Safari workaround, which allegedly allowed Google to avoid the Safari web browser's default privacy setting to place cookies, that gathered data such as surfing habits, social class, race, ethnicity, without users' knowledge.
Safari is a browser used on Apple computers, iPads and other devices while cookies are code stored by browsers which can record information about online activity, and help some online services work.
Google had attempted to prevent the action, claiming there was no case to answer because consumers had suffered no financial harm.
In its judgement, the Court of Appeal said: "These claims raise serious issues which merit a trial.
"They concern what is alleged to have been the secret and blanket tracking and collation of information, often of an extremely private natureâ€¦ about and associated with the claimants' internet use, and the subsequent use of that information for about nine months.  The case relates to the anxiety and distress this intrusion upon autonomy has caused."
"The Court of Appeal has ensured Google cannot use its vast resources to evade English justice," said Judith Vidal-Hall, one of three claimants.
"Ordinary computer users like me will now have the right to hold this giant to account before the courts for its unacceptable, immoral and unjust actions."
The landmark case potentially opens the door to litigation from the millions of Britons who used Apple computers, iPhones, iPods and iPads during the relevant period, summer 2011 to spring 2012, said Jonathan Hawker who represents the Google Action Group, a not-for-profit company set up to manage claims against the internet giant for breach of privacy.
Dan Tench, a partner at law firm Olswang who is acting for the claimants, welcomed the decision.
"Google, a company that makes billions from advertising knowledge, claims that it was unaware that was secretly tracking Apple users for a period of nine months and had argued that no harm was done because the matter was trivial as consumers had not lost out financially.
"The Court of Appeal saw these arguments for what they are: a breach of consumers' civil rights and actionable before the English courts. We look forward to holding Google to account for its actions."
Google has already paid fines of over $40m related to this incident in the US. It was fined by the Federal Trade Commission (FTC) and separately by 38 US states.


A rapist already serving a sentence for sex offences has been jailed for a further six years for attacks on underage girls in the Borders.

Martin Scougal, 22, was detained for four-and-a-half years in 2012 for raping a nine-year-old.
He stood trial again at the High Court in Edinburgh earlier this year for further offences which began in 2010.
He was found guilty of nine charges of sexual misconduct towards two girls, including five charges of rape.
Scougal raped one girl when she was aged 13 in Berwickshire and a 14-year-old at a house in Peebles.
He was also convicted of threatening both victims. He told one of the girls he would kill her and the other that he would rape her.
Lady Wolffe told him that with the first girl he had behaved in "a calculated and predatory manner" and subjected her to "a variety of forms of sexual abuse".
The judge said the impact of his offences on the girl had been "devastating" and she had suffered depression and panic attacks.
"When she became unavailable to you, you proceeded to identify and avail yourself of your second victim," the judge said.
Lady Wolffe said the second victim had been "equally young and vulnerable".
Scougal, an ex-fish process worker, formerly of Ayton, in Berwickshire, committed most of his latest offending after being freed on bail at Duns Sheriff Court in 2010.
Lady Wolffe said she noted that a background report had assessed him as posing a high risk.
She told Scougal that there was no appropriate alternative to a custodial sentence.
During his trial he admitted two charges of breaching a special bail condition that banned him having unsupervised contact with children under 16.
He was jailed for a further nine months for the offences.
The judge also ordered that he should be placed under supervision for a further three-and-a-half years.
Defence solicitor advocate David Allan  said the offences were very serious and a prison sentence was inevitable.
He said that Scougal had taken part in a sex offender treatment programme during his time in custody.
"What he has asked me to say is he is committed to reduce the risk of him behaving in this way again," he told the court.
"He appreciates this type of behaviour must stop and cannot be repeated," he said.
Scougal was placed on the sex offenders' register.


£36 billion is a pretty big hole to blow in the public finances, but the Treasury has picked it out as its mid-range figure for what might happen to tax receipts if the UK left the European Union.

It's fair to say that this figure relies on relevant, rigorous and detailed economic modelling on what would happen to national income if the UK left the EU, based on what the alternatives would be.
But ultimately that's a hard task given that no economy of the UK's size has ever left the EU before, so there must be uncertainty about the future. Indeed, economic modelling can be a perilous business.
This particular figure is underpinned by the assumption that the UK would negotiate a Canada-style trade deal in place of EU membership.
The Treasury's analysis is that this would mean slower growth compared to remaining in the EU - and that would mean less tax coming into the Treasury.
Brexiteers, of course, argue that the UK would secure its own unique and superior trade deal and that the analysis ignores potential trade deals that the UK outside of the EU might strike with China or India.
And it's important to note that this estimate is for the impact in 2030, not an immediate effect.
£36bn, as the Treasury document says, would be "equivalent" to raising the basic rate of income tax by around 8p from 20p to 28p.
Alternatively any government could cut spending instead, increase other taxes or choose to borrow more money.
Reality Check verdict: The £36bn lower tax receipts figure, like the rest of the Treasury document, is based on what looks like a reasonable modelling exercise but it's impossible to be certain about how the economy will develop in the future.
READ MORE: The facts behind claims in the EU debate


At the end of August, the badger cull was expanded to two new areas in the Midlands.

When we covered this story at the time, I mentioned we were still waiting on more data about the impact of the cull and now that data been released.
So what does it say?
Well let's briefly look at how we got here.
The argument for culling badgers is that in the long term it will control the spread of tuberculosis in cattle and indeed in the badger population as well.
We know bovine TB is an expensive and growing problem.
Some 28,000 cattle with TB were culled last year at a cost of about Â£100m.
For many farmers it seems a logical step to also cull other animals that can be infected with TB and they point the finger at badgers.
Earlier experiments have shown a badger cull can have an impact on the rates of TB in cattle.
In the short term it can cause rates of bovine TB to rise and then eventually drop by about 23% over a longer period of time.
The problem for scientists is the current culls are not designed as experiments to test this idea.
Instead they are industry-led "pilot" culls set up to test the mechanics of a cull itself, so whether culling could be carried out humanely using free-shooting for example.
Free-shooting means baiting a sett and then returning a few days later and trying to shoot as many badgers as possible using a rifle from a distance.
The conclusion drawn from the earliest cull zone in Gloucestershire was this approach was not humane, with badgers taking too long to die, and was ineffective in terms of numbers killed.
So the culling process was altered, with more badgers being trapped in cages first and then shot.
It's this approach that will likely be used in the new cull areas including more of Gloucestershire and, for the first time, south Herefordshire.
Changing the parameters like this is not a great way to get useful scientific data.
Nevertheless, we do monitor the number of cattle with TB inside the cull zones and researchers say it should be possible to say if the cull is having an impact.
At least one day.
As I said, when the new culls were announced it is still too early to really tell if the cull is working as farmers claim and reducing TB in cattle.
TB is a nasty slow-moving disease and it takes years before you can really tell if what you are doing is changing anything.
Looking at the report, as ever both sides of the debate could probably find comfort by zooming in on some specific bit of data or by relying on anecdotes from inside the cull zones.
But that isn't how science works and currently scientists just don't know if the cull is having any impact good or bad.
You can read the latest report here.
Note: It only covers the first two years of the cull taking place in the original two cull zones.
In a year we'll have more data, but probably still not enough.
Meet you back here in two years when we may finally have an answer.
The question is: How many new culls will be announced in the meantime?
You can listen to scientists and farmers discussing the new research on BBC Radio 4's Farming Today here.


Hundreds of young people are being invited to take part in an inspirational sporting event in the week the BBC Sports Personality of the Year rolls into Glasgow.

Sports stars, including Commonwealth Games gold medallists Euan Burton, Charlie Flynn and Kimberley and Louise Renicks, will host motivational question and answer sessions at The Active Academy at the city's Emirates Arena.
In addition, experts and coaches will be leading taster sessions of sports and activities at the event which takes place from 10-12 December 2014.
Using the venue's athletics tracks, velodrome and one of the sports halls, the Academy will run try-out sessions for a wide range of activities from football and rugby to street dance, boccia and wrestling.
Wrestler and actor, Grado, who appeared in the BBC Scotland documentary, Insane Fight Club, will also be answering questions about life in the ring.
The event is aimed at the 16-plus age group and it's expected that more than 2,000 young people will take part in the three day event, with each individual participating in a minimum of two sessions. Schools will be sent registration information directly.
Our Thursday evening session runs between 6pm and 7.30pm and is open to members of the public who are 16 years and over.
You are invited to have a go at two of the following activities*: basketball, boxing, boccia, cycling, gymnastics for snowsports', football, functional fitness, how to run, judo, rugby, seated throwing, street dance, tennis and yoga. It's an opportunity to try something new.
Every day there will be a big name Q&A on at lunchtime that everyone can attend.
To book your place on the evening of Thursday 11 December 2014 email activeacademy@bbc.co.uk with TICKETS in the subject heading, they will be allocated on a first come first served basis.
Tickets are available from 13 November 2014, with a closing date of 5 December 2014.
If you have any questions or want more information on the event email activeacademy@bbc.co.uk with INFO in the heading.
*You should choose two back-up options too, just in case your first pick is oversubscribed.


Sir Alex Ferguson will step down as Manchester United manager at the end of the season after 26 years in charge.

The Scot, 71, has won 38 trophies during his reign at Old Trafford and will now become a director and ambassador for the club.
His haul includes 13 league titles, two Champions League crowns, five FA Cups and four League Cups.
"The decision to retire is one that I have thought a great deal about. It is the right time," Ferguson said.
"Everton have yet to receive a formal approach from Manchester United for David Moyes - but all signs now point to the Scot being swiftly appointed as Sir Alex Ferguson's successor.
"The choice will raise eyebrows in some quarters because the Scot has no serious European pedigree or trophies during his 11 years at Goodison Park but it is clear his stability, ability to build teams and willingness to give youth its chance appeals to the Old Trafford hierarchy.
"And his long-standing friendship with Ferguson will help ease potential tensions between the new manager's office and the boardroom. There is mutual trust and admiration between the pair."
Everton's David Moyes is the bookmakers' favourite to take over, with Jose Mourinho, currently at Real Madrid, also tipped.
BBC sports editor David Bond says United are confident of announcing a successor to Ferguson before the weekend.
He believes they are looking for someone who understands the club's history and is committed to youth development while employing an attractive, attacking style of football.
While United look for his successor, tributes to Ferguson have been led by Prime Minister David Cameron, who tweeted: "Sir Alex Ferguson's achievement at #MUFC has been exceptional."
Former Manchester United and England striker Michael Owen says the Scot's managerial record will "surely never be eclipsed".
Ferguson, who will undergo hip surgery in the summer, is confident his successor will take over a club in good health after winning their 20th top-flight title 17 days ago.
"It was important to me to leave an organisation in the strongest possible shape and I believe I have done so," he said.
"The quality of this league winning squad, and the balance of ages within it, bodes well for continued success at the highest level whilst the structure of the youth set-up will ensure that the long-term future of the club remains a bright one."
Premier League: 1993, 1994, 1996, 1997, 1999, 2000, 2001, 2003, 2007, 2008, 2009, 2011, 2013.
FA Cup: 1990, 1994, 1996, 1999, 2004
League Cup: 1992, 2006, 2009, 2010
Champions League: 1999, 2008
Cup Winners Cup: 1991
Fifa Club World Cup: 2008
Uefa Super Cup: 1992
Inter-Continental Cup: 1999
FA Charity/Community Shield: 1990 (shared), 1993, 1994, 1996, 1997, 2003, 2007, 2008, 2010, 2011
Ferguson praised the people he felt helped him build the club from a team that had not won a title for 26 years into one of the biggest in the world.
"I must pay tribute to my family, their love and support has been essential," he added. "My wife, Cathy, has been the key figure throughout my career, providing a bedrock of both stability and encouragement. Words are not enough to express what this has meant to me.
"As for my players and staff, past and present, I would like to thank them all for a staggering level of professional conduct and dedication that has helped to deliver so many memorable triumphs. Without their contribution the history of this great club would not be as rich.
"In my early years, the backing of the board, and Sir Bobby Charlton in particular, gave me the confidence and time to build a football club, rather than just a football team.
"Over the past decade, the Glazer family have provided me with the platform to manage Manchester United to the best of my ability and I have been extremely fortunate to have worked with a talented and trustworthy chief executive in David Gill. I am truly grateful to all of them.
"To the fans, thank you. The support you have provided over the years has been truly humbling. It has been an honour and an enormous privilege to have had the opportunity to lead your club and I have treasured my time as manager of Manchester United."
Ferguson is the most successful manager in the history of the British game and famously won the Premier League, FA Cup and Champions League in 1999.
Co-chairman Joel Glazer highlighted Ferguson's desire to produce winning teams throughout his time at United and called the 2008 Champions League victory over Chelsea in Moscow a "magical night".
He said: "Alex has proven time and time again what a fantastic manager he is, but he's also a wonderful person. His determination to succeed and dedication to the club have been truly remarkable.
"I will always cherish the wonderful memories he has given us, like that magical night in Moscow."
Fellow co-chairman Avie Glazer expressed how important the United board felt it was to ensure Ferguson continued working for the club despite his decision to step down as manager.
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"I am delighted to announce that Alex has agreed to stay with the club as a director," he said. "His contributions to Manchester United over the last 26 years have been extraordinary and, like all United fans, I want him to be a part of its future."
Gill, who is also stepping down this summer after 16 years at United, revealed Ferguson had been planning to make his succession easier by putting in place a young squad and a state-of-the-art training facility at Carrington.
He said: "I've had the tremendous pleasure of working very closely with Alex for 16 unforgettable years - through the treble, the double, countless trophy wins and numerous signings.
"We knew that his retirement would come one day and we both have been planning for it by ensuring the quality of the squad and club structures are in first-class condition.
"Alex's vision, energy and ability have built teams - both on and off the pitch - that his successor can count on as among the best and most loyal in world sport.
"The way he cares for this club, his staff and for the football family in general is something that I admire. It is a side to him that is often hidden from public view but it is something that I have been privileged to witness in the last 16 years.
"What he has done for this club and for the game in general will never be forgotten. It has been the greatest experience of my working life being alongside Alex and a great honour to be able to call him a friend."
Ferguson began his playing career at Queen's Park as a 16-year-old striker whilst working as an apprentice tool-worker at Clyde Shipyards.
1: Knighthood from the Queen in June 1999
2: Champions League titles against Bayern Munich in 1999 and Chelsea in 2008
5: Teams managed by Ferguson - East Stirling 1974, St Mirren 1975-78, Aberdeen 1978-1986, Scotland 1985-86, Man Utd 1986-2013
6: Clubs as a player - Queen's Park, St Johnstone, Dunfermline, Rangers, Falkirk, Ayr
9: Scottish and English FA Cup titles
17: Games missed due to touchline bans.
26: Years since United had won the title before Ferguson's triumph in 1993
38: Trophies won at Old Trafford
49: Trophies won as a manager with Manchester United, Aberdeen and St Mirren.
104: Players bought while at Manchester United. The last was Wilfried Zaha, signed from Crystal Palace for fee rising to £15m in January and loaned back to Palace.
170: Goals scored during his playing career
370: Appearances as a player
1498:  Games at Manchester United, with 894 wins, 337 draws and 267 defeats
His most notable spell as a player came in a two-year stint at Glasgow Rangers from 1967. He retired as a player in 1974 when he was on Ayr United's books.
He began his managerial career as a 32-year-old at East Stirlingshire before moving to St Mirren, where he won his first trophy by taking the Scottish first division title in 1977.
Ferguson's talent at building winning teams became apparent after he took over at unfashionable Aberdeen and turned them into a major force in a league where Rangers and Celtic had dominated.
His crowning moment was winning the European Cup Winners' Cup in 1983 by beating Real Madrid 2-1 in the final
He also won three Scottish titles, four Scottish FA Cups and one League Cup during his time at Pittodrie and that success saw him land the United job, taking over from Ron Atkinson on 6 November 1986.
Ferguson had managed Scotland in the World Cup in Mexico earlier that year following the death of Jock Stein although he was unable to take his country past the group stages.
Current Blackpool manager Paul Ince won two league titles, two FA Cups, a European Cup Winners' Cup medal and a League Cup during his time playing for Ferguson at United.
He told Sky Sports News: "I'm totally shocked. What he's done is unbelievable. You'll never see anyone of his kind again.
"Two weeks ago he was talking about staying on for another two years, so it's a massive, massive shock.
"The man was immense and he got the best out of me that's for sure. The way he treated me was like a son."
Ferguson told his players he was stepping down before training today as they prepare for Sunday's match against Swansea. It will be the Scot's final home game as manager of the Premier League champions.
First-team coach Rene Meulensteen said: "He told us just this morning. He called us in his office and told us the decision he had taken. I think he is feeling a sense of relief in some ways now."
Owen feels taking over from Ferguson is going to be a difficult job.
He tweeted: "What an act to follow. I guess only Mourinho would have the confidence to strut through the door. If it were me, I'd go for Moyes."


A man drowned while trying to rescue his daughter from a river in Cumbria, an inquest has found.

Dean Price went into the River Esk at Longtown after his seven-year-old daughter, Delilah, slipped and fell into the water on 30 June.
The 32-year-old, from Walsall, got into difficulties and disappeared. His body was found hours later following an extensive search of the river.
The South Cumbria coroner recorded a verdict of accidental death.
Geoff Maxwell, an off-duty retained firefighter who was working nearby, managed to rescue the girl.
He was praised by coroner David Roberts, who said: "On behalf of the public generally, I would like to thank you for your selfless act."


A former Woolworths store which reopened as Wellworths has been forced to change its name.

Shop Direct, which bought the Woolworths brand out of administration, said it had secured a legal settlement with the store in Dorchester, Dorset.
Wellworths will rebrand itself as Wellchester after failing to agree terms that would have let it keep the name but restrict its expansion.
Shop Direct said protecting its brand was of "paramount importance".
Wellworths, launched by former Woolworths manager Claire Robertson in March 2009, has been given two years to change its branding.
First-year profit
The branch was one of 815 that closed after Woolworths went bust in November 2008 with debts of Â£385m.
But Ms Robertson reopened the store, gave about 20 colleagues their jobs back and saw the business make a profit in its first year.
Wellworths said Shop Direct "initially supported the opening of the former Woolworths store in Dorchester as Wellworths, but then sought an agreement which would place limits on the growth of the business under the Wellworths name".
"Regretfully, rather than accept those limits, Wellworths have decided to replace the Wellworths name with Wellchester over the course of the next two years."
Ms Robertson said she was aiming to expand the brand across south and south-west England, in towns similar to Dorchester.
She announced her intentions in March, although other sites have yet to be found.
"We're really happy with the way things are going and have been extremely well supported by our customers in the first year-and-a-half," she added.
Mark Newton-Jones, chief executive of home shopping firm Shop Direct, said: "Protecting your brand is of paramount importance to every business and no less so to us with our Woolworths brand."


Hundreds of people have attended a memorial service for a backpacker stabbed to death at an Australian hostel.

Mia Ayliffe-Chung, 21, from Wirksworth, Derbyshire, was killed in Queensland in August.
Smail Ayad, 29, has been charged with her murder and that of another British backpacker, Thomas Jackson.
The ceremony at St Mary's Church, Wirksworth, included Buddhist, Islamic and Sikh readings.
A funeral held for Mia in Queensland earlier this month was crowd-funded by her friends.
Her mother Rosie Ayliffe said the ceremony for family and friends in Australia was a "moving and beautiful", but the memorial was for the Wirksworth community.
In her eulogy to her daughter, Ms Ayliffe said: "She embraced the world, she had a generosity of spirit, she was a caring, loving soul who loved caring for children.
"Her year in Australia was her happiest ever. People have told me since Mia's death they are holding their dearest tighter.
"Tom Jackson showed extraordinary bravery and paid the ultimate price for someone he barely knew. It was a testament to his compassion.
"We must try and find ways to make her memory live on through acts of kindness.
"The girl with the smile lives on."
Ms Ayliffe said the memorial was a "Christian service" with contributions from Buddhism, Islam and Sikhism to reflect Mia's travels and beliefs.
Canon David Truby conducted the service and said it was important people in the UK had a chance to say goodbye.
He said: "Mia was in Australia for almost a year before this tragic event happened and so people who knew her... will have a sense of having her torn away from them."
Les Jackson, whose son Tom tried to save Mia, also attended the memorial service.
Mia's ashes will be scattered by fellow travellers in countries she visited or wanted to visit.


Residents in Coalville in Leicestershire are cleaning up after high winds hit the town.

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2 November 2014 Last updated at 17:20 GMT
Homes and businesses were damaged in the storm, but weather experts were not able to confirm it was a tornado.
Navtej Johal reports.


A widow who hates spending the festive season alone has treated about 40 people to a Christmas lunch in Devon.

Betty Williams, 86, paid £1,000 for the meals at the Lamb and Flag in Ottery St Mary on Tuesday.
The former teacher, who lost her husband 12 years ago, said she decided to make the gesture so others would not have to face Christmas on their own.
A town crier, brass band and carol singing were also featuring in the celebration, landlord Ron Miles said.
Mrs Williams said: "I wanted to give pleasure to some people and to get them out among friends. It's great."
Town mayor Glyn Dobson helped gather the guests, working with local churches and members of the local Rotary Club after Mrs Williams approached him with the idea.
He said: "She's very generous to do this. I love to see local people getting together anyway.
"And to see them coming just before Christmas to enjoy themselves is great."
Mr Miles - who said he was first approached to provide the dinner "about 10 days ago" - also echoed that it was "a phenomenal day".
He said: "She's an incredible lady making a wonderful, wonderful gesture."
Donors from around the world - including Europe, California and Australia - had now funded similar meals for the future, he added.
He said: "We've had such an incredible response. We've collected just over £4,000 - enough funds for at least the next three years - and, with extra fundraising throughout the year, we expect it to be annual event."


Inverness Caledonian Thistle have parted company with manager Richie Foran following relegation from the Scottish Premiership.

Caley Thistle rallied with three wins in their last four games but fell one point short of Hamilton Academical.
Chairman and chief executive Kenny Cameron stood down three days after relegation was confirmed.
New chairman Willie Finlayson told his club website: "Richie has been a great servant and put 100% into his job."
He said that had been the case "in his job as manager and previously as a player".
Former Motherwell striker Foran had signed as a player for Caley Thistle after leaving Southend United in 2009.
After an injury disrupted season, the 36-year-old Irishman was promoted to player-manager last summer on a four-year contract after the departure of John Hughes.
With Foran's side sitting bottom of the table, former Caley Thistle assistant Maurice Malpas was recruited to the coaching team in April.
They won three of their last five fixtures, but it was Hamilton who claimed the play-off spot and went on to retain their Premiership place by beating Dundee United.
Following relegation, Foran lamented his decision not to rid the dressing-room of what he called "two or three bad apples" during the January transfer window.


England, Northern Ireland and Wales have named their 23-man squads for Euro 2016.

That's one headache dealt with for the managers, but another one is about kick in - who will make the starting XIs?
Use our new team selector to pick your team, selecting from the whole squad and slotting them into the formation of your choice.
And after you've done that, you can share them with your friends or post them on your social media accounts.
It couldn't be easier - and you never know, your team's manager might just be reading.
Who do you think should start at Euro 2016? Step into Roy Hodgson's shoes and pick your XI - and then share it with your friends using our brand new team selector.
Who do you think should start at Euro 2016? Step into Michael O'Neill’s shoes and pick your XI - and then share it with your friends using our brand new team selector.
Who do you think should start at Euro 2016? Step into Chris Coleman’s shoes and pick your XI - and then share it with your friends using our brand new team selector.
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Swansea City head coach Paul Clement believes his side's win over Stoke could provide the momentum they need to secure Premier League survival.

The Swans beat Stoke 2-0 on Saturday to end a six-match winless run.
Hull City's victory over Watford kept Swansea in the relegation zone, still two points adrift of the Tigers and safety.
But asked if momentum was back with his side after their triumph over Stoke, Clement said: "I think it is."
He added: "It's the first time I've called it a must win and I was right. If they [Hull] had won and we hadn't, the gap would have gone to five points with four games left. It would have been very difficult for us.
"Now although the points difference hasn't changed between us and them, what has changed is we've put behind us the poor run of form which saw us pick up very few points in the last six games and we hadn't been performing that well either.
"Today's changed that, and that's important psychologically."
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Prior to beating Stoke, Swansea had lost five of their previous six Premier League matches, having won five of their first eight following Clement's appointment in January.
They arrested that slide on Saturday, as goals from top scorer Fernando Llorente and Tom Carroll gave the Swans their first victory since March.
"I feel more positive. It's a vibrant dressing room, everyone knows they've put in a good shift physically, they played well tactically, technically they played well," said Clement.
"Hopefully it will give us that impetus to go on and finish really strongly.
"We are two points behind Hull. They're in the driving seat but we're right behind them, breathing down their necks and we're going to try and do that right until the very last game."
Saturday's win over Stoke saw Swansea captain Leon Britton make his first appearance since December.
The 34-year-old's lack of match fitness was apparent in the early stages but he grew into the match and earned a standing ovation when he was substituted in the second half.
"I think it's right to give him a special mention," said Clement.
"They're the first minutes he's played under me. The way he's been as a professional, continued to get behind his team-mates, trained really well every day.
"I really looked to him today to help the team and he did it brilliantly. He played with a lot of maturity, ran himself into the ground, couldn't run any more at the end and got the cramp which is normal if you haven't played regular matches.
"It was a real captain's performance from him."
Swansea's remaining fixtures
30 April : Man Utd (a), May 6: Everton (h); 13 May: Sunderland (a); 21 May: West Brom (h).


The UK's major sporting bodies have been told to ensure child protection in their sport is "as robust as possible".

Sports Minister Tracey Crouch has written to 40 national bodies urging them to assess whether any historical claims of abuse need investigating.
Some 250 people have now contacted police after ex-footballers spoke out about abuse they suffered as children.
Chelsea FC has begun an investigation into allegations of historical sexual abuse by a club employee in the 1970s.
In a statement issued on Tuesday, the club said the allegations concerned a former employee who is now dead.
Eight police forces in England and Police Scotland are also looking into claims of historic abuse in the sport.
In the letter - which was sent to 40 domestic governing bodies, including those for cricket, tennis, rugby union and rugby league - Ms Crouch urged officials to assess "whether there are any historic allegations of abuse that would merit investigation or reinvestigation".
The organisations were told consider whether they have processes in place for managing and investigating allegations.
They were also told to make sure processes for safeguarding children and young people "are as robust as possible".
Ms Crouch wrote: "I am sure you share my view that the sport sector needs to do everything it can to ensure that if proven allegations are found there is justice for the survivors of past abuse, and that sport today is as safe as it possibly can be."
The letter was sent to all sports that receive funding from Sport England.
Earlier, Culture Secretary Karen Bradley told MPs the national child abuse inquiry headed by Professor Alexis Jay was considering whether to investigate abuse in football as part of its overarching probe.
Meanwhile, Baroness Chisholm told the House of Lords that 250 people have now contacted police in England and Wales.
Football Association chairman Greg Clarke said the scandal was one of the biggest crises in the history of the organisation.


Arsenal Ladies were forced to settle for a draw against Birmingham City Ladies at Boreham Wood.

The visitors began brightly and Remi Allen almost opened the scoring when she met Melissa Lawley's cross, but struck the bar from six-yards out.
Dan Carter's volley was well saved by Birmingham keeper Sophie Baggaley as Arsenal pushed forward.
With the last kick of the match, Dominique Janssen saw her free-kick strike the bar, with Baggaley beaten.
The hosts remain third in table, five points behind league leaders Manchester City - having played a game more - while Birmingham moved equal on points with Liverpool.


Scotland's first minister has described the UK government's "austerity economics" as "morally unjustifiable and economically unsustainable".

In a speech in London, Nicola Sturgeon also said a Labour government would have to abandon "failed" austerity policies to win the support of SNP MPs.
Ms Sturgeon revealed that the SNP would back £180bn more spending than the coalition government by 2020.
But the UK government insisted its strategy was working.
Scottish Secretary Alistair Carmichael accused Ms Sturgeon of "trying to turn good news into bad" by suggesting the UK economy was performing poorly when in fact it was "growing strongly".
He added: "By cutting the deficit in half, we have restored economic credibility, got employment up to record levels, and achieved growth rates that the eurozone and most of the G7 would envy.
"In addition, we have increased pensions, cut income tax for low and middle earners and made major investments in childcare and the NHS.
"Nicola Sturgeon should welcome the progress we have made, in contrast to the economic fortunes suffered by many of our neighbours."
Opinion polls have predicted large gains for the SNP at the general election in May, leading to speculation that the party could hold the balance of power in the event of a hung parliament.
Ms Sturgeon has already ruled out offering any support for the Conservatives.
And she said Labour leader Ed Miliband would need to adopt a "more moderate" approach to deficit reduction if he wanted the backing of SNP MPs in Westminster.
Labour has pledged to "balance the books, but in a fair way" if it wins the election, and has claimed that voting for the SNP "risks letting the Tories back into power".
Politically, this is a long way from the red meat of the independence referendum campaign. As the first minister observes, Scotland was told by pro-union campaigners last year that it was equal and valued within the UK, so she is now offering to play a constructive role within it.
A coalition with Labour is not being ruled out. But talk of a deal with Labour - not for coalition but to support it on vital Commons votes that could keep Ed Miliband in power - is being strongly encouraged. Indeed, it appears to be the main plank of the SNP's campaign.
It may be a tricky message to get across to Scottish voters: 'vote SNP to kick out your Labour MP, because Scottish Labour has failed and is out of touch - and then watch the SNP put Ed Miliband into Downing Street'.
The defiant refusal to accept more austerity, which won power for Syriza in Greece last month, is not being offered here. Instead, a serious bid for a share of power in Britain requires a message that won't spook the markets.
Nor is the pitch for a bigger share of Westminster spending coming to Scotland. Not yet, anyway.
The basis for such a deal with the SNP is being gradually set out: no renewal of nuclear weapons, no deal with Tories (a requirement of SNP conference policy), at least the devolution of powers in the Smith Commission, and an end, or at least a softening, of spending cuts to meet progressive priorities.
Read more from Douglas
But Ms Sturgeon said she wanted to break the "cosy consensus" in favour of austerity and instead argued in favour of a "strategy for growth".
She added: "The chancellor is making unprecedented cuts to public spending and the public services of which all of us rely.
"He is doing so in the name of fiscal responsibility, yet his entire economic model depends on individual households taking on more debt than at any time in history.
"Instead of pooling risk, the government is dispersing it to households across the country. Individuals will be deeper in debt, families will feel less secure, the economy will be less resilient.
"I think it is morally unjustifiable and it is economically unsustainable."
Ms Sturgeon also said it was "simply and manifestly untrue to say that we're all in this together", and argued that the cuts have had a disproportionate impact on women, disabled people and those on low incomes.
Speaking on BBC Radio Scotland ahead of her speech to the Constitution Unit research centre at University College London, Ms Sturgeon said the SNP would support a "modest" increase in public spending of about 0.5% in real terms.
She said: "Debt and deficit would still be falling as a percentage of GDP over these years but we would free up something in the region of £180bn over the UK to invest in infrastructure, in innovation, in growing the economy."
She also told the BBC's political correspondent Iain Watson that it would be "ridiculous" for the Scottish government to increase tax to offset the impact of UK-wide budget cuts.
Ms Sturgeon said putting up tax rates, while Scotland remained in the UK, would mean "people in Scotland pay twice".
Holyrood will become responsible for setting income tax rates from April 2016.
Labour's Shadow Scottish Secretary, Margaret Curran, said: "Scotland can't afford another five years of David Cameron, but voting for the SNP risks letting the Tories back into power.
"Every vote for the SNP in May is another boost for David Cameron, and makes it more likely the Tories will be the largest party across the UK after the election. In every election since women got the vote the largest party has gone on to form the government.
"Labour's plan will balance the books, and do it in a fair way, unlike the Tories. We'll reverse the Tories' tax cut for millionaires, we'll grow our economy with a higher minimum wage and we'll tax people with mansions over £2m to pay for 1,000 new nurses in the Scottish NHS."


The last thing David Cameron needs now is a row with the European Union.

The prime minister has just ended an exhausting, girth-enhancing charm offensive around European capitals, selling his proposals to reform Britain's relationship with the EU.
His civil servants in Brussels have begun negotiating the details with European Council and commission officials.
George Osborne is preparing to pick up the diplomatic baton and start discussing the plans with fellow finance ministers. Progress of a sort is being made.
So what neither the chancellor nor the prime minister need is a dispute over bailing out Greece that would undo all this hard work.
The European Commission has formally proposed using an EU fund - known as the European Financial Stability Mechanism - to help tide Greece over in coming weeks.
In other words, Â£5bn of EU cash would be used to prop up a eurozone country. And as it is EU cash, Britain would be involved, potentially liable for about Â£730m if Greece were not to pay the money back.
The UK government, however, has made it very clear that it does not think British taxpayers should bail out Greece.
They have pointed out that EU heads of government agreed unambiguously in 2010 that this EU fund should not be used to bail out eurozone countries.
And yet, and yet. Where once David Cameron might have used this as an excuse to have a go at the EU, to show why it needs to be reformed, and why those reforms need to be legally binding, the prime minister is instead playing this one softly.
In the Commons, Mr Cameron made clear that Britain would not bail out eurozone countries but was at pains to offer Greece humanitarian aid if it fell out of the euro.
His official spokesman told journalists: "We are willing to engage with partners to look at what the solution could be."
Instead of aggressively looking for allies to achieve a qualified majority and block the use of any EU funds in a Greek bailout, British diplomats are holding talks with commission officials to see if there is a way of protecting British taxpayers by ringfencing any potential UK liability while still using the EFSM to help Greece.
Treasury officials say progress is being made on this and are hopeful of establishing a ringfence which would protect British cash permanently from any theoretical risk, in a way that they say would enhance the no-bailout agreement in 2010.
In other words, the UK is doing everything it can to avoid a dog fight with Brussels.
Ministers don't want to upset the reform negotiations. They don't want to fuel any further anti-EU sentiment within Britain.
And they don't want people to start thinking that political agreements between EU countries are worthless when they might have to rely on such agreements to win an in-out referendum.


The new Chinese President, Xi Jinping, has said he will fight for "the great renaissance of the Chinese nation," in his first speech as head of state.

Closing the annual National People's Congress, he urged delegates to reject extravagance and fight corruption.
At a news conference later, new Premier Li Keqiang said sustainable economic growth would remain the top priority.
The comments come as the Communist government completed a once-in-a-decade leadership transition.
By Zhuang ChenBBC Chinese
So far there haven't been any significant deviations from their respective predecessors in the speeches made by China's new President Xi Jinping and new Prime Minister Li Keqiang. Mr Xi reiterated his ambition for China's rejuvenation - the "China dream" he mentioned after becoming Communist Party chief last November. Mr Li focused on the challenges of economic development and social inequality, echoing his predecessor Wen Jiabao 10 years ago.
But the styles are different. Both men avoided the slogans that characterised Hu Jintao's addresses. Mr Xi has used plain language in his comments about corruption, saying officials need iron-hard resolve to tackle the problem. Unlike Mr Wen, Mr Li has steered away from quoting ancient poetry, emphasising the need for action rather than words.
Both men's speeches are designed to give a sense of optimism to the people. But their words will fade quickly. They need to take action because many Chinese are already wondering if their new leaders will be any different.
President Xi's address was a patriotic speech urging greater national unity,  the BBC's Martin Patience reports from Beijing.
Its nationalistic tone will reinforce the view that he will pursue a more assertive foreign policy during his decade in power, our correspondent says.
President Xi issued a warning to China's military, saying it should improve its ability to "win battles and... protect national sovereignty and security".
He also stressed that continued economic development was essential, urging the nation to achieve what he called "China's dream".
The same themes were taken up at a rare news conference by new premier Li Keqiang, who has taken over the the day-to-day running of the country, succeeding Wen Jiabao.
He addressed the growing inequality gap and public anger at corruption, promising to reform the central government, cut "extravagance" and shake-up "vested interests".
Spending on the government payroll, overseas trips and new offices would be cut while funding for social services would increase, he said.
"A clean government should start with oneself, "Mr Li asserted.
Profile: Li Keqiang
Li Keqiang was elected for a five-year term but, like his predecessor, would be expected to spend a decade in office.
On foreign policy, Mr Li stressed on the importance of further developing relations with the US, saying that "common interests far outweigh our differences".
He described as "groundless" US accusations that China was behind recent cyber-attacks on American government agencies and companies.
On Saturday, the People's Congress approved a number of new ministerial appointments, including Foreign Minister Wang Yi and Finance Minister Lou Jiwei.
The four vice-premiers are Zhang Gaoli, Liu Yandong, Wang Yang and Ma Kai - all veteran Communist Party officials.


Award-winning blogger Lisa McInerney is one of three writers to have been nominated for the prestigious Desmond Elliott Prize for first time novelists.

McInerney created the Irish blog Arse End of Ireland about a council estate in her native Galway.
McInerney's The Glorious Heresies will compete with Gavin McCrea's Mrs Engels and Julia Rochester's The House at the Edge of the World.
The winner, named on 22 June, will receive Â£10,000.
Former winners include Anjali Joseph and Nikita Lalwani.
The prize is named after the acclaimed publisher and literary agent, who nurtured authors such as Jilly Cooper and Anthony Horowitz. He died in 2003 at the age of 73.
The judges said the three nominees "delivered books that belied their position as debut authors".
Chairman Iain Pears added: "These are hugely ambitious, complex, confident works by three extremely talented writers and it is wonderful that the Desmond Elliott Prize exists to help them reach the wide audience they so richly deserve."
McInerney, who calls herself the "Sweary Lady", is known for her no-nonsense depictions of the harsh realities of working class life in her homeland, exemplified by her now-defunct blog, started in 2006.
Carrying on the themes of social "grime" in her novel, it is set in post-economic crash Ireland and features drug dealers, young love and a gangster's mother who is every bit as violent as her offspring.
The book has also been shortlisted for the 2016 Baileys women's prize for fiction.
The Desmond Elliott judges called the book a "many-storied edifice, gritty, witty and wise, linguistically dazzling and metaphorically intoxicating".
Fellow Irish writer McCrea's Mrs Engels is also a story of Irish hardship set in 1870 and focuses on the middle-aged mill worker Lizzie who dreams of a new life of comfort, pinning her hopes on her wealthy mill owner lover becoming her husband.
The judges called McCrea a "ringmaster and recorder" of the novel's colourful events and characters.
"His is a narrative canvas as eventfully crowded as it is richly meaningful," they added.
Rochester, who was on the longlist for the Bailey's prize, hails from Devon but now lives in London.
Her book, The House at the Edge of the World, is set in her childhood landscape and centres around the individuals of a family battling to escape the embarrassment of the drunken death of the husband and father and the claustrophobia of the crumbling family home.
The judges called the novel "a slow-burning psychological drama within a momentous tale of flaring sibling love".
"Here the writer's plot, and the reader's pleasure, lies in impeccably mapping a mystery of the human heart," they said.
Last year's winner was Claire Fuller for her book Our Endless Numbered Days.


One of the leading anti-virus software providers has revealed that its own systems were recently compromised by hackers.

Kaspersky Lab said it believed the attack was designed to spy on its newest technologies.
It said the intrusion involved up to three previously unknown techniques.
The Russian firm added that it was continuing to carry out checks, but believed it had detected the intrusion at an early stage.
Although it acknowledged that the attackers had managed to access some of its files, it said that the data it had seen was "in no way critical to the operation" of its products.
"Spying on cybersecurity companies is a very dangerous tendency," said the company's chief executive Eugene Kaspersky.
"The only way to protect the world is to have law enforcement agencies and security companies fighting such attacks openly.
"We will always report attacks regardless of their origin."
Kaspersky Lab said that it had detected the breach in the "early spring", and described it as "one of the most sophisticated campaigns ever seen".
The malware does not write any files to disk, but instead resides in affected computers' memory,  making it relatively hard to detect.
Kaspersky linked the attack to the unidentified creators of an earlier Trojan named Duqu, which made headlines in 2011 after being used in attacks on Iran, India, France and Ukraine.
As before, the hackers are said to have exploited Microsoft software to achieve their goal.
Last time they made use of a flaw in Word.
This time, Kaspersky said, the malware was spread using Microsoft Software Installer files, which are commonly used by IT staff to install programs on remote computers.
"This highly sophisticated attack used up to three zero-day [previously unknown] exploits, which is very impressive - the costs must have been very high," commented Costin Raiu, director of Kaspersky Lab's global research and analysis team.
He warned that the firm had evidence "Duqu 2.0" attacks had also been made on other targets, including several venues used for talks between Iran and the West about Iran's nuclear programme.
The chief research officer of a rival computer security firm said he had had only a brief chance to look into the allegations, but added that it did appear to be a "big deal".
"Duqu 2.0 seems to be the biggest [cybersecurity] news of the year so far - it's major new malware from a major source," said Mikko Hypponen, chief research officer at F-Secure.
"But we have previously seen security companies used as a way to reach other targets.
"The prime example of this was RSA, which got hacked four years ago, when we believe the target was a defence contractor in the US, which used RSA's technology."
Kaspersky said that it was "confident" that its clients and partners remained safe.


Formula E has found an alternative venue for its Berlin race in May after its previous location was made into a shelter for refugees.

Organisers said on Monday that the new race will take place in the centre of the city after the German government announced alternative plans for the disused Tempelhof airport.
"It is fantastic news," said Formula E chief Alejandro Agag.
The world's first fully electric series is now in its second season.
The new layout - subject to approval by city authorities - will wind around Strausberger Platz, in the east of the city, towards Alexanderplatz with the pit lane on Karl-Marx-Allee.


Police arrested 153 people during clashes in London on the third day of protests against plans to raise student tuition fees.

The day ended with a stand-off with police in Trafalgar Square.
Demonstrations were held in cities across the UK - with occupations taking place in at least eight universities.
Meanwhile in Wales, the assembly government has announced its students will pay thousands less in fees than in England.
Business Secretary Vince Cable said he might now abstain in the vote on fees.
In Birmingham about 30 protesters occupied the city council's offices.
There were also protests in Leeds, Sheffield, Edinburgh, Liverpool, Belfast, Brighton, Manchester and Bristol, with school pupils joining students.
Students are campaigning against plans to raise tuition fees in England to up to £9,000 per year, with a vote expected in the House of Commons before Christmas.
The Welsh Assembly Government announced its own fee plans, which will see Welsh students at university in Wales and England paying no more than £3,290 per year.
It would mean that an English student at a university in England could pay more than £17,000 more for a three-year degree than a Welsh student on the same course.
Hundreds of protesters marched through central London in freezing conditions, but the numbers were smaller than the two previous demonstrations.
Demonstrators tried to avoid being caught in police lines, after thousands were held in a "kettle" last week.
Police eventually surrounded a group of around 150-200 people in Trafalgar Square, where fires were lit, graffiti daubed on statues and missiles thrown at riot police.
A police officer was taken to hospital with head injuries and three protesters were also hurt.
A 19-year-old student told the BBC their strategy was to avoid being contained by police: "Whenever the police block us off, we turn round and go the other way.
"We also do not want to be panicked into violence. Smashing up windows was necessary in the beginning to get the demonstrations on the front pages, but now any violence would be counter-productive."
A total of 153 people were arrested during the course of protests in London.
Some 139 were arrested for breach of the peace, and seven with violent disorder, the Metropolitan Police said.
The National Campaign Against Fees and Cuts earlier accused the police of having "pre-emptively blocked" the protest route.
The Metropolitan Police say the marchers began earlier than planned and there was "never any intention to contain the protesters".
Protesters have directed anger towards the Liberal Democrats, whose MPs gave personal pledges to students that they would vote against any increase in fees.
But it remains uncertain whether Liberal Democrat ministers will abstain or support the proposals to raise tuition fees to £9,000 per year, when it comes to a vote in the House of Commons.
Vince Cable, the secretary of state responsible for universities, has indicated that he might not vote in favour of the fee rise, but might abstain.
Shadow business secretary John Denham says it would be "extraordinary and appalling" if the secretary of state did not vote for his own proposals.
As around 200 students held a protest outside the Sheffield offices of Lib Dem leader Nick Clegg, the leader of the National Union of Students, Aaron Porter, attacked the Liberal Democrats for failing to keep their promise to vote against raising fees in England.
"The anger felt at this betrayal is real, justified, and desperately disappointing to those who placed in you their hope for a different politics," said Mr Porter.
In Bristol, where thousands of students from both the city's universities marched, 10 people were arrested after police were pelted with mustard.
More than a thousand students protested in the centre of Manchester.
In Nottingham, about 150 protesters reportedly staged an occupation at the university and students said they held occupations at Kingston and Sheffield.
Sussex Police said around 100 protesters threw missiles from the roof of a car park in Hove, damaging buildings below.
And there were also demonstrations, marches, and occupations in Cambridge, Newcastle, Bath, and Cardiff.


More than 500 civil servants have been deployed to help a private company sort out problems caused by 45,000 tax credit claimants having their benefits stopped.

Concentrix apologised for failures that have left some people with no benefits for up to two months.
The US firm has been accused of incorrectly withdrawing tax credits from many hundreds of claimants.
It was told in September that its HMRC contract would not be renewed.
Officials from HM Revenue and Customs told a committee of MPs that a breakdown in customer services at Concentrix, had resulted in only 10% of calls being answered on some days.
Thousands of people have had their tax credits stopped after Concentrix said they were making fraudulent claims - one woman was told she was in a relationship with a chain of newsagents, another with the philanthropist Joseph Rowntree, who died in 1925.
Claimants, in what was sometimes an emotional testimony, told the committee they had been forced to borrow money and go to food banks as a result of the problems.
The Work and Pensions Select Committee was told that of the 45,000 payments stopped, nearly 15,000 had appealed so far and that "90% - 95%" had been successful in overturning the decision.
HMRC officials said they first became concerned of problems at Concentrix in August when they started receiving reports that only 10% of calls were being answered within five minutes - the target was 90%.
Jon Thompson, chief executive of HMRC, said "a collapse in basic customer service" had occurred caused by too few staff being on hand, and that he'd personally taken the decision not to renew Concentrix's contract.
The firm was working with HMRC to reduce fraud and error in the tax credit system.


Belle Vue Aces have postponed another home Elite League fixture, against Leicester, as they are still yet to race at the National Speedway Stadium.

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The Manchester-based club cancelled the opening of their new £8m home because riders felt the track was unsafe.
A sell-out 5,000 crowd went home that night without seeing any action.
The Aces have since postponed their opening meet against Wolverhampton and this latest delay is because is of Friday's predicted weather forecast.


Back-rower Don Armand and lock Jonny Hill have signed new contracts with Exeter Chiefs that will expire in 2019.

Zimbabwe-born Armand, 28, joined the Chiefs from Super Rugby side Stormers in 2013 and has since played 55 Premiership games, scoring six tries, and represented England Saxons.
Hill, 22, has made 12 league appearances for the Chiefs since moving from Gloucester in 2015.
The pair are among 11 Chiefs players to re-sign beyond this season.
In addition, Chiefs have signed Gloucester flanker Matt Kvesic, Bridgend winger Tom O'Flaherty and Rotherham forward Toby Salmon, and others could follow.
"We are really pleased," head coach Rob Baxter said. "We are very close to completing the signing of a high-quality player, and we will probably be able to announce that in the next couple of weeks.
"We are still actively in the market for potentially one more high-quality player."


Sunday's game at Tottenham will be Pep Guardiola's toughest test so far as Manchester City manager.

Jermaine Jenas will join Gary Lineker and Alan Shearer on Match of the Day at 22:25 BST on Saturday and is also on Match of the Day 2 at 22:30  on Sunday with Mark Chapman and Ian Wright.
Guardiola has already won the Manchester derby at Old Trafford, but he was up against a new manager in Jose Mourinho who did not know his best United XI at the time.
Tottenham, in contrast, are a settled unit who already know how Mauricio Pochettino wants them to play and are very good at implementing it. When I tipped them to finish second before the season started, that played a big part in my thinking.
Pochettino and Liverpool manager Jurgen Klopp began the new campaign ahead of most of the other title contenders because their teams already had an identity and could hit the ground running.
Over the summer everyone kept saying to me: 'Why hasn't Pochettino made more signings?' But he didn't have to.
Six games in, Spurs are unbeaten and in second place behind City after making their best start for 51 years, despite blowing hot and cold at times.
The fact Tottenham are picking up points even when they are not playing well is an ominous sign for their rivals, as is the way they improved after making a much slower start last season, when they eventually finished third.
If they beat City, it will be the sort of statement that will convince many people they are contenders again this year. For me, they have already shown that they are.
Because of what I have already seen, I think Tottenham will win at White Hart Lane and also go the distance in the title race.
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Everyone gets overexcited when new managers come to their club and what they fail to realise is how long it usually takes to implement their styles.
Klopp said almost exactly that on Sky Sports' Monday Night Football this week, when he was talking about how people were expecting Liverpool to immediately start playing like his old team Borussia Dortmund when he took charge at Anfield almost 12 months ago.
The reality is that it takes a while to evaluate your squad in order to work out who can play the way you want to and adapt your style to the players you have got.
This is Pochettino's third full season as Spurs boss and it took him time to make this team his own.
The big shock for me is how quickly Guardiola has made that transition at City. I tipped them to win the league, but at this stage I thought he would be having similar problems to Mourinho or Antonio Conte at Chelsea, who are both still bedding in.
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Guardiola's 100% winning record in the Premier League is obviously extremely impressive, but there have still been signs that City are vulnerable - and not just in Wednesday's 3-3 draw at Celtic in the Champions League.
City won at Swansea last weekend, but the Welsh side made it difficult for them and had spells where they were on top. I am expecting the same from Tottenham, but to a greater effect.
City have the highest possession rate - 64% - in the Premier League this season, but I don't think they will have more of the ball at White Hart Lane - and Tottenham will be dangerous whenever they come forward.
Spurs are better known for having a mean defence than scoring freely. They conceded the fewest goals in the top flight last season and have done the same so far in this one - but they are not a defensive-minded team.
They have actually had more shots, or chances, than any other top-flight side in 2016-17, just as they did in 2015-16. It is only their shot conversion which has been letting them down.
But Son Heung-min has improved that ratio almost single-handedly in their past three games, while also showing that Tottenham do not just rely on the injured Harry Kane to get them goals.
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Other players need to do more of the same but it is an example of how this Spurs side is developing.
One of the reasons Spurs have been so solid recently is the experience Pochettino has at the back. Further forward, the regulars have all been younger players like Kane, Lamela and Alli, who was playing his first top-flight season last year, or Son, who was new to English football.
Together, they are gaining the same sort of maturity that the defence already has. With that will come a better understanding of how clinical they have to be to put themselves in positions where they can control games - and win them.
I am confident they will do that on Sunday, and they will definitely get chances.
Defensively, City are by no means the finished article and they also take risks at the back. They are also going to be chasing the ball a lot more than they usually would do, and it could be an uncomfortable game for their defence.
A large portion of the way Spurs play is about winning the ball high up the pitch, which is a good idea against City anyway.
It means you keep the ball away from striker Sergio Aguero, and if you do that you have a much better chance of beating them.
But if Spurs do press high like they usually do, they will have to be careful because of how City use their goalkeeper Claudio Bravo.
As a player there is nothing worse than when you get that press on and feel it building, then the ball goes back to the opposition goalkeeper and you sprint at him expecting him to launch it - but he actually passes it into midfield.
Pochettino will know that is how City like to play and how they gain control of the tempo of the game.
So it would not surprise me if he makes sure Bravo is properly pressed as well, which means doing it every time Spurs go and hunt for the ball.
It will be all or nothing, but I have the feeling Tottenham will go for it. They look at themselves as title contenders too, and they will be saying: 'We are at home, we will be on the front foot - and we are not letting you dictate the game.'
Spurs are already five points better off than they were at this stage last season - and they have not hit their stride yet.
Last year, they got stronger as the campaign went on and I am expecting the same to happen this time.
I put that down to the way Pochettino trains his side very hard for long periods, even well into the season. They still do double sessions some days and will carry that on all the way up to Christmas.
I have heard it said that the reason they fell away right at the end of last season was down to them running out of steam because he worked them too hard, but that is rubbish. I watched them beat Stoke in mid-April with one of the most energetic performances I have ever seen.
They are not at their peak fitness levels yet - they looked lethargic against Liverpool at the end of August - but that has not affected their results.
In the past, they would have lost that game against the Reds but this Spurs team is different. Mentally they are ready now, too.
You cannot underestimate how much they will have learned from challenging for the title, including gaining the belief that they can beat the top teams now. They beat City home and away last season, for example.
The mindset that Pochettino has brought in is the biggest difference I have noticed since my time at the club between 2005 and 2013. When I was at Spurs, we were delighted to get in the Champions League - but he aspires to a lot more.
Pochettino has managed to instil that ambition in his players as well. Last season was fantastic, but it was just the start - now they want to go on and win the league, and they know what it will take to do it.
Jermaine Jenas was speaking to BBC Sport's Chris Bevan.


A fatal accident inquiry (FAI) into the deaths of two students who were allegedly hit by a car in Glasgow city centre is to be held early next year.

Mhairi Convy, 18, and 20-year-old Laura Stewart, died in hospital following the incident in North Hanover Street, on 17 December 2010.
The driver, William Payne, 53, was later charged with causing their deaths while driving uninsured but the case was dropped by prosecutors.
The FAI will be begin in February.
An initial preliminary hearing will take place at Glasgow Sheriff Court next month before a full inquiry is expected to start in February.
Ms Convy, of Lennoxtown, East Dunbartonshire, and Ms Stewart, of Cumbernauld, North Lanarkshire, were accounts students at the former Central College of Commerce.
The friends were on a free period when they headed towards the city centre to do some Christmas shopping.
It was reported at the time that they were fatally injured after being struck by a 4x4 Range Rover which mounted the kerb.
Both students died of their injuries at the city's Royal Infirmary.


A bottlenose dolphin has been photographed playing with an unfortunate fish.
The flounder was thrown into the air from the mammal's mouth and bounced off its nose, before being devoured.
Whale and Dolphin Conservation field officer and photographer Charlie Phillips captured the action on camera on Friday from Chanonry Point on the Moray Firth.
The firth is home to a population of bottlenose dolphins.


Giving athletes seven weeks to prepare for the Para-Cycling Track World Championships is "a joke", says seven-time Paralympic champion Jody Cundy.

Governing body the UCI announced on Monday that the event will take place in Los Angeles from 2-5 March.
There was no major track championships scheduled for 2017 prior to the announcement.
Britain's Cundy, who won two golds at Rio 2016, said: "I can not imagine any other sport doing the same."
The 38-year-old told Radio 5 live: "I know of athletes not going because it is too close for them to even get back on the track, while other nations are not going because they do not have the funding.
"I am not sure the message it sends to go to Los Angeles with half of the normal competitors.  It takes away from the level of competition and makes it look Mickey Mouse."
Cundy says he only returned to training last month, for the first time since September's Paralympics.
He added: "'It would be nice to go in a prime condition, rather than last-minute panic-training and trying to cover all bases."
Barney Storey, coach and husband of British multiple Paralympic gold medallist Sarah Storey, tweeted: "Para-track worlds in seven weeks, the UCI are NOT helping progress the sport. 'Helping' the sport to be mediocre is not progress."
UCI president Brian Cookson said the organisation was "conscious" that some athletes are yet to return to full-intensity training.
"We believe that holding these UCI Para-cycling Track World Championships for the first time ever in a post-Paralympic season signifies notable progress and will enable our athletes to benefit from an enriched calendar as the discipline continues to develop," added Cookson.