Alex Cole-Hamilton is the next party leader to get to his feet and he begins saying "this country is badly off course".

The Scottish Lib Dem leader argues: "The only thing that will truly bring about the change that Scotland needs is a change of government".

He welcomes a long list of measures announced in the Budget insisting they are Liberal Democrat demands.

However he adds: "This does not guarantee our support, as with all Budgets the devil will be in the detail."

He asks how much Robison has kept in reserve down the "back of a couch" and what she is willing to do with it.

Mairi Spowage, director of the Fraser of Allander Institute, pointed out how the two-child cap might not come in until early 2026 - just before the Holyrood elections.

She questioned the real impact of plans to increase thresholds for lower income tax bands.

“This will raise the point where someone in Scotland would pay more tax than if they were in the rest of the UK," she told the BBC’s Politics Scotland programme.

"It’s worth saying that half of taxpayers who are paying less tax, it’s only around £20 - so we do need to keep it in perspective."

The higher rate of income tax was frozen in the Budget announcement along with the rest of the UK.

“Although that’s been done in the rest of the UK, it’s been frozen in Scotland for much longer,” she said.

“So the higher rate threshold is much lower in Scotland than it is in the rest of the UK.”

Robison says she does not accept Greer's claims and urges him to take a further look at the proposals issued in the local government settlement section of the Budget.

She says there needs to be a recognition of in-year transfers that happen, particularly in health and education which is set out in the Budget, outlining the £1bn of extra investment in business and local government.

Robison welcomes Greer's praise of the £4.9bn pledged to green efforts and looks forward to working with him and others to discuss the content of the Budget.

Scottish Greens MSP Ross Greer says the £4.9bn for climate and nature announced by the finance secretary "sounds positive" and he will wait with interest to read what it says, warning it cannot be padded out with greenwashing.

Greer says he is glad to see free bus travel for asylum seekers and free ferry journeys for young islanders - both commitments secured by the Greens when they were in government before later being cut.

He says the Budget contains a huge cut to schools and social care and fails to expand free school meals to primary six and seven.

Greer adds: "I will not dismiss the positive steps taken, but does the Scottish government accept that if they want Green support, significant further changes will be required?"

"I think I must have missed the welcome for the record funding for the NHS, the record funding for local government and the funding for affordable housing," hits back the finance secretary.

Robison reiterates the only way the cash gets to frontline serivice "is if people vote for this Budget".

She says: "Surely Labour are not going to vote against winter fuel payments for our pensioners for a third time in a row."

The cabinet secretary adds surely Scottish Labour won't vote against the mitigation of the two-child benefit cap.

Scottish Labour's Michael Marra is next to pose questions to the minister and he says this the Budget benefits from an additional £5.2bn from the UK Labour government.

The MSP says today was an opportunity to take a new direction in Scotland with an "unprecedented £60bn".

"If only they had the imagination to take that new direction."

He argues: "Scotland is going in the wrong direction under the SNP."

Marra asks if Shona Robison accepts her statement amounts to "quite literally more of the same sending Scotland ever faster in the wrong direction".

Jamie McIvor
BBC Scotland News Correspondent

Councils will have the right to put up the council tax by as much as they feel necessary next year.

The decision will be welcomed by many in local government and by council organisation Cosla.

But will this mean big rises? Or is it just a matter of principle?

Finance Secretary Shona Robison told MSPs there was “no reason for large increases in council tax next year”.

Some councils – notably Perth and Kinross – are already discussing significant rises. Perth and Kinross is discussing a rise of 10%.

The decisions of councils are likely to be tempered by political realities. Will local voters accept large rises?

In 2022, councils had the right to put up the tax by as much as they wanted. Only two went for rises of above 3% and some opted for lower increases.

Councils will reach decisions on what should happen to the council tax in their area in around two months’ time.

Responding to Hoy's comments, the finance secretary reiterates that reform, efficiency and productivity is at the heart of investment outlined by the budget.

She says more than half of Scottish tax payers will pay less under the proposals.

Robison says the Scottish government is taking the sensible and sustainable route on issues like business rates, taxation and investment in public service.

She adds: "As for council tax rises, this is a record level of investment for local government. I'm sure thats something local government will welcome."

Conservative MSP Craig Hoy is the first to question the finance secretary following the Budget statement.

He says the Budget was an opportunity for the SNP do "undo some of the damage" from the last 17 years but it was just "more of the same".

Hoy says: "Thanks to the SNP, workers and businesses will pay more tax only for that money to be wasted by SNP ministers who let public services decline."

He says Scotland is already paying for years of "SNP waste" on ferries, gender reforms, independence bids and a national care service that has already cost £30m.

Hoy asks why the government refused to reverse "damaging" tax increases which have "monumentally failed".

If you're just joining us, here is Shona Robison's summary of the measures she announced in her statement:

• Record NHS investment – money to reduce waiting lists and make it easier for people to see their GP
• Tax choices that put money in the pockets of low and middle income earners and help for hard pressed pubs and restaurants

• Winter heating payments for older Scots
• More affordable homes
• Investment in childcare and nursery education, in more jobs and business growth
• More breakfast clubs in our schools
• £4.9bn of postive climate action
• Increase in funding for local services
• "Transformational" increase in culture spending
• An end to the two-child benefits cap

Turning to the two-child benefits cap, Robison labels as a "pernicious" part of the UK welfare system which has caused "misery" for families in Scotland.

She says many have waited for the Labour government to abolish the cap.

Robison adds: "We've waited but Labour haven't delivered - this SNP government will.

"We will work as hard as possible in 2025 so we can start paying families as early as we can in 2026.

"Be in no doubt the cap will be scrapped. My challenge to Labour is to work with us."

Robison addresses the funding for the culture sector and she announces she will increase it's budget by £34m.

There will also be non-domestic rates support for music venues.

The finance secretary commits to increase arts and culture funding by £100m.

There will be a further increase of £20m next year.

Robison says the latest Scottish Fiscal Commission forecast indicates that Scottish taxes will raise £24.6bn in 2025/26, which she says is in part to average earnings increasing faster than the rest of the UK.

The minister says the tax decisions she has taken have delivered £1.7bn more in 2025/26 than if UK policies had been followed.

She adds: "So let me say a thank you to those with the broadest shoulders who are paying a little bit more, because they're enabling Scotland to spend more on the things that matter most - protecting and improving our NHS, growing the economy and lifting children out of poverty."

Robison confirms the government will not introduce any new bands or increase the rates of Scottish income tax for the remainder of this parliament.

She says she wants to go further, and announces that basic and intermediate rate thresholds will increase this year by 3.5% - meaning the "majority of taxpayers in Scotland will continue to pay less income tax than the rest of the UK".

She says this will remain true for the rest of the parliament.

Robison says the budget increases the dedicated funding available to the four councils operating their own ferry services to £50.3m.

Orkney Islands Council and Shetland Islands Council are to get £20m of funding to sustain and improve inter-island connections, "whether that means flights, ferries or tunnels between islands".

The finance secretary turns to investment in roads, pledging £1bn to deliver "efficient and resilient roads", including money to complete the dualling of the A9.

She says the project is a "central priority" for all on the SNP benches - amid cost rises and delays to the project.

• Cost of upgrading six miles of A9 rises to £308m
• Completion date for A9 section upgrade delayed until 2028

Image source, Reuters

Turning to tackling climate change, Robison says the government will create opportunities for businesses, and jobs for communities, by allocating £25m to support the creation of new jobs in the green energy supply chain here in Scotland.

And she says to help people at home and work, £300m will be invested in upgrading heating and insulation.

There's £90m to protect, maintain and increase Scotland's woodlands and peatlands.

She announces £190m to help people to walk, wheel or cycle, and invest in resilient, efficient bus services.

Capital spend will total over £7bn, so a "green reindustrialisation of Scotland" is the government's ambition, Robison says.

She announces the government will almost triple its investment in offshore wind to £150m.

The finance secretary says she will fund a £29m additional support needs (ASN) plan, delivering training so more teachers can become ASN teachers.

She adds the Budget can maintain teacher numbers at 2023 levels as well as investment in school estates across the country.

The finance secretary says £200m will reduce waiting times and improve capacity, to reform the service and make it more efficient.

She says by March 2026 no one will wait longer than 12 months for a new outpatient appointment, inpatient treatment or day case treatment.

Robison says over 150,000 extra patients will be treated as a result.

She says the funding will also deliver additional support for GPs, targeted to address known pressures in relation to waiting times and prevention.

Shona Robison turns to public services, saying: "My biggest financial commitment today is, therefore, to our NHS.

"Today’s budget provides a record £21bn for health and social care.

"An increase of £2bn for frontline NHS Boards – a record uplift."

On addressing child poverty, Robison says having a warm, safe place to live is critical.

The minister says the Scottish government will "ramp up" investment on housing, investing £768m in affordable homes, enabling over 8,000 new properties with social rent, mid-market rent and low-cost home ownership to be built or acquired this coming year.

Robison adds: "Given the scale of the housing challenge, I will look at all the levers available for me to deliver."