The finance secretary turns to ScotWind revenues. Previously she said around £500m of the ScotWind fund could be used for this year's shortfalls, which brought strong criticism of using windfall funds in one year to plug a recurring gap each year.

However Robison announces: "Members will be delighted to hear that ScotWind has not been used up in this financial year.

"Instead, I am able to deploy over £300m of ScotWind revenues in 2025- 26 for exactly the kind of long-term investment it should be spent on."

Robison says the UK government has added to the pressures that Scotland faces due to the increase in employer National Insurance contributions.

She says the hike will add over £700m to the cost of delivering public services.

With applause from the SNP benches, Robison adds: "Despite this, the UK government seems to be saying they will only reimburse less than half of that cost."

Shona Robison begins by saying she is "very proud to present a Budget that delivers on the priorities of the people of Scotland".

Scotland's finance secretary adds Scotland has faced an unprecedented level of challenges.

She says the Scottish government understands the pressures people are facing and says this Budget should "give hope to people, to renew public services and deliver a wealth of new opportunities in our economy "

"It is a Budget filled with hope for Scotland's future."

But she adds that financial pressures "persist".

There's not long now before Shona Robison gets to her feet and begins her Budget 2025/26 statement.

Scotland's finance secretary is under pressure to embark on wide-ranging reforms.

We'll bring you reports, analysis and reaction to the Budget throughout the afternoon, so stick with us.

If you want to watch the Budget statement live just click on the Watch Live icon at the top of this page.

First Minister John Swinney has said that eradicating child poverty is his "single most important objective".

The Poverty Alliance charity praised that stance - but says that today's Budget is the time to "turn words into action".

Speaking to BBC Radio's Good Morning Scotland programme, policy and campaigns manager Ruth Boyle hoped the Budget would contain a commitment to make sure the Scottish Child Payment reaches £40 per week before the end of this parliament to address child poverty targets.

"We’d also like to see the Scottish government using their powers over tax and social investment to unlock our country's wealth and strengthen our public services to enable people to live a life beyond poverty," she said, adding that affordable housing was "critical".

Change in leadership will be reflected in the Budgetpublished at 14:35 Greenwich Mean Time 4 December

14:35 GMT 4 December

Douglas Fraser
Scotland business & economy editor

This draft budget from Shona Robison is about spending, taxing and a little bit of borrowing. It’ll include a lot of numbers and percentages of growth and contraction. And it’s about political choices.

What’s unusual is that the Scottish government has the same finance secretary as last year, but a different first minister and deputy first minister. So Robison will have to reflect changed priorities at the top, being less eager to push up tax on higher earners.

This is perhaps the key moment when John Swinney seeks to put his stamp on the final year of this parliamentary term, setting course for the election scheduled for May 2026.

Under Alex Salmond and Nicola Sturgeon, the current first minister has steered nine budgets through the Scottish Parliament. He is the only finance secretary to have his budget voted down by MSPs, in 2009, and he won’t want to have to go through another salvage operation to swing opposition votes his way.

Having chosen his four priorities of tackling child poverty, growing the economy, climate change and improving public services, the use of budget funds will be a test of how much the first minister has bent government to his will. His record as a finance minister also points to a possible return to ‘spending to save’ – investing in the short term to avoid the need for longer-term and higher expenditure.

What can the further education sector expect?published at 14:32 Greenwich Mean Time 4 December

14:32 GMT 4 December

Jamie McIvor
BBC Scotland News Correspondent

Image source, PA Media

Colleges will be hoping for some positive news from the Budget.

Colleges Scotland argues college funding has declined by 17% over the past three years.

During that time the sector faced a protracted pay dispute. One of the big concerns for those went on strike was the risk of cuts and job losses.

Pay and conditions at Scotland's colleges have been standardised since a shake up a decade ago which saw a series of mergers - but the financial health of individual colleges varies.

Some in the sector fear that colleges can be overlooked, squeezed between schools and universities which tend to attract more public and political attention. The Budget may be an opportunity to address that.

Kirsten Campbell
BBC Scotland political correspondent

The UK government says its decision to increase employers' National Insurance contributions will raise £25bn to help rebuild Britain.

But that decision leaves the Scottish government with a bill of £500m as a public sector employer.

The Treasury's set to provide support of around £300m, to help offset the extra costs, but it won't cover the total.

Finance Secretary Shona Robison says the Scottish government has invested in the public sector.

"It's larger, it's better paid. We think that's a good thing," she said.

Robison says she'll be pursuing the Treasury rigorously to look again at the figures.

The UK government points out that Scottish ministers are responsible for the devolved workforce.

"Where there are higher costs, this reflects the Scottish government's decision on relative public sector size and pay,. it says.

It seems this dispute is a long way from being settled.

Among those concerned about the winter fuel support is Catherine Chalmers, who was out for a coffee with friends in Falkirk this morning.

Catherine just misses out on any help with winter fuel payments.

Those who receive qualifying benefits like Pension Credit will get £200 or £300 depending on their age, while all others would get £100.

But the new support that's been announced by the Scottish government won't arrive until the end of 2025. So this winter, Catherine won't get the help that came last year.

She told BBC Scotland: "I'm managing but you've got to watch your pennies."

She thinks Scottish ministers shouldn't wait until next year to support pensioners and should offer help to get through this winter.

Age Scotland has welcomed the government support next year, but wants the government to go further.

Spokesperson Adam Stachura told the BBC's Good Morning Scotland programme: "We're going to be going into this winter with nothing."

David Porter
Scotland Westminster editor

Image source, UK Parliament

Ahead of the Scottish budget at Holyrood, the prime minister has said the SNP government have ''no excuse not to deliver''.

At Prime Minister's Questions, Sir Keir Starmer said the Scottish government had been given record amounts of funding from the UK Treasury and it should be spent well.

The prime minister was responding to a question from the SNP Pete Wishart on the removal of winter fuel payments.

Angus Cochrane
BBC Scotland News

Image source, PA Media

The Scottish government cut £500m from this year's spending plans to balance its budget.

Shona Robison blamed higher than expected public sector pay deals, "prolonged" Westminster austerity, inflation, the pandemic and the war in Ukraine.

The Scottish Fiscal Commission – an independent watchdog – said the government’s own decisions were to blame for “much of the pressure" facing the country's finances.

Scotland's total budget for the last two years has been about £60bn.

The UK government says it will provide a block grant of £47.7bn, external to Scotland in 2025/26 - an increase of £3.4bn on 2024/25.

Economists at the Fraser of Allander Institute (FAI) said that would make it easier for the Scottish government to balance its budget, but that it had “limited room for manoeuvre”.

The FAI said much of that £3.4bn is likely to have already been allocated, including at least £750m for public sector pay deals.

First Minister John Swinney has said his government had “difficult” decisions to make, and that the extra Treasury funding was not “nearly as much" as had been claimed.

SNP ministers have also warned they could face a shortfall of about £200m in public sector staffing costs due to the UK chancellor’s decision to make changes to employers’ National Insurance contributions.

Megan Gallacher begins the afternoon session at Holyrood by trying to raise a point of order, claiming the government has leaked part of its Budget to newspaper.

The Scottish Conservative MSP accuses the government of "shoddy behaviour" last week around the winter fuel payment.

She says she was angered to read in today's Daily Record that the Scottish government is "set to embarrassingly U-turn on the cuts to affordable housing in today's Budget".

Deputy Presiding Officer Liam McArthur says he has not seen the statement and cannot comment on what is in it and how that relates to what is in the press.

David Henderson
BBC Scotland Correspondent

Annie Mackenzie from Falkirk dreams of owning her own home - and she hopes the Scottish government will do more to help make it possible.

She and her partner are renting. They'd love to buy a place of their own, but she says that saving up for a deposit has been really difficult during the cost-of-living crisis.

"We try to save, but when things come up, emergencies or car repairs, that makes it more difficult," she says.

"Getting a deposit to even get on the housing ladder is a big challenge. I wouldn't say there's enough affordable housing."

Thousands of others are in the same situation, hit by soaring energy bills and a huge hike in the cost of living.

The situation hasn't been helped by a 26% cut to the Scottish government's Affordable Home Supply Programme, which was imposed in March.

Scotland's housing associations say ending the housing emergency must be a top priority.

When the Budget is unveiled, Annie Mackenzie hopes to find out if her dream of home ownership stands a greater chance of becoming reality.

Ahead of the Budget statement, Scottish Labour said that every institution in Scotland had "been left weaker by SNP mismanagement and waste".

The Scottish Conservatives accused the government of having "failed Scotland by making people pay more while getting less".

Scottish Liberal Democrat leader, Alex Cole-Hamilton, said the SNP "would have to pull out all the stops" to persuade his party to support the budget.

The Scottish Greens said they wanted to see "a progressive budget that invests in tackling the climate crisis and lifting children out of poverty".

And the Alba Party urged First Minister John Swinney to reject any proposals from parties "that want to rip up the social contract that Alex Salmond delivered whilst in office".

The Scottish Budget statement is expected to start at 14:50 and last for about 30 minutes.

Opposition MSPs will then be given about an hour to respond in the chamber.

Proceedings will be broadcast live on the BBC Scotland News website, BBC One Scotland and on the iPlayer.

Glenn Campbell
BBC Scotland Political Editor

When it comes to securing approval for the government's tax and spending plans, a careful balance needs to be struck.

If all opposition parties vote against the Budget, it falls. That could potentially block pay rises for public service workers and fast track a Scottish election.

It’s not clear that any party would want to get the blame for those outcomes.

A deal does not need to be done imminently. There’s still time for more haggling before it gets to the voting stage in February.

That process might shift millions of pounds from one spending pot to another but the number that is concentrating minds in government is much smaller - 65.

That’s the number of MSPs they need to vote for the Budget if it is to achieve majority support in the Scottish Parliament.

It is possible to get it through with fewer votes if some opposition MSPs abstain.

But achieving either of those results is easier said than done.

Image source, PA Media

Shona Robison has pledged to put tackling child poverty at the heart of her Budget plans.

The finance secretary says her focus will be on the "people's priorities", such as eradicating child poverty, improving public services, tackling the climate emergency and growing the economy.

"Unlike the UK government's Budget, which treated Scotland like an afterthought, today we will publish a Budget that puts the people of Scotland first," she said ahead of her statement.

She added that the Scottish government had "listened carefully to the needs and priorities of organisations and businesses, and the people of Scotland".

Robison said the Budget would invest in measures to tackle the climate emergency, create jobs and put more money in people's pockets.

Will council tax be frozen again?published at 13:11 Greenwich Mean Time 4 December

13:11 GMT 4 December

Jamie McIvor
BBC Scotland News Correspondent

Councils are waiting to hear if they will be able to increase the council tax next year.

They also want to know whether any increases will be capped, which means they would be limited to a certain amount.

Last year's unexpected council tax freeze strained relations between the Scottish government and councils.

It was about more than money. There was an issue of principle at stake for some councils.

True local democracy, it is argued, means councils need more powers to raise money for themselves rather than merely decide how to spend it.

That includes the power to raise the council tax by any amount. If local voters are unhappy, the argument goes, they can make their feelings clear at the local elections.

Since 2007, the council tax has generally either been frozen or increases have been capped by Holyrood.

The council tax is a relatively small part of each council's budget but whether it goes up is hugely symbolic because it is paid by every household.

If increases are permitted, individual councils will take their decisions on the council tax in around two months' time.

Angus Cochrane
BBC Scotland News

One Budget policy that has already been announced is a new winter fuel payment for Scottish pensioners.

This came after the UK government imposed means testing on the benefit, resulting in about 900,000 fewer Scots receiving it this winter.

The Scottish government is able to set its own income tax bands and rates, so close attention will be paid to any proposed changes.

As it stands, Scotland has six tax bands, in contrast to England, Wales and Northern Ireland where there are just three.

Shona Robison hinted earlier this year that income tax changes were unlikely.

There have been calls for the Scottish government to replicate the business rates relief which is available to retail, hospitality and leisure businesses in England,

Holyrood sets its own business rates, called non-domestic rates. These are administered by councils and help to pay for local services.

The Fraser of Allander Institute has estimates that it would cost £220m to replicate the business rates relief in Scotland - significantly more than the £147m generated via the Barnett formula by the decision in England.

Angus Cochrane
BBC Scotland News

The Budget is the Scottish government’s opportunity to set out its tax and spending plans for the next financial year, which runs from 1 April 2025 until 31 March 2026.

This includes raising or lowering taxes, as well as major decisions about spending on areas controlled by the Scottish Parliament such as health, schools, police and many other public services.

The government can also set out proposals for new taxes, welfare benefits, public services and infrastructure projects.

The finance secretary's speech will be accompanied by a Budget bill, which sets out the plan in a legal document.

MSPs will initially debate the proposals and are able to table amendments. They will not vote on the bill until February, when the SNP government will hope to see it passed into law.