Summary

  • Finance Secretary Shona Robison has promised to abolish the two-child benefit cap in Scotland

  • The two-child cap prevents parents from claiming universal credit or child tax credit for a third child

  • Robison says her Budget proposals will mean that a majority of taxpayers in Scotland will pay less in income tax than those in England

  • There will be no cap on how much local authorities can raise council tax by next year, although Robison says there is "no reason for large increases"

  • Opposition parties have criticised the SNP's record while in power

  • You can watch the proceedings here, just click on the Watch Live icon at the top of this page

  1. Welcome to our live Scottish Budget coveragepublished at 12:59 Greenwich Mean Time 4 December

    Deputy First Minister Kate Forbes, First Minister John Swinney and Finance Secretary Shona Robison walk up the corridor to the chamberImage source, PA
    Image caption,

    Deputy First Minister Kate Forbes, First Minister John Swinney and Finance Secretary Shona Robison

    Welcome to our live coverage of the Scottish Budget.

    Join us for all the build-up, breaking news and reaction to the statement in the Scottish Parliament chamber.

    Finance Secretary Shona Robison will begin outlining her proposals at about 14:50.

    You can watch live here with us by clicking on the Watch Live icon at the top of the page.