John Swinney faces questions in the first FMQ since the Budget
The Scottish Conservatives say changes to income tax thresholds will save Scots earning less than £30k just £1 a month
Swinney says 50% of taxpayers are now better off than in the rest of the UK
Labour leader Anas Sarwar highlights critical reports on the state of the NHS and says money alone won't fix the problems
The LibDems raise the issue of long journeys of maternity services in the north of Scotland
Swinney is asked if the national care service is 'dead and buried' but he insists his government is focused on addressing pressures
The FM agrees to meet the family of murdered Nairn banker Alistair Wilson to listen to their concerns about the police investigation
The mothballing of a planned spaceport in Sutherland is raised - with Swinney promising to see if support can be given or public funding recouped
"He's going to begin fixing the mess he made for 17 long miserable years," posits Findlay.
The Scottish Tory leader adds: "People have had enough of taxes going up while public services decline."
How does the Budget work to help people in the real world? he asks.
The FM hits back citing £1bn allocated for early learning and childcare investment.
Swinney insists his government is "absolutely determined to improve the performance of our public services".
He calls on Findlay to back his Budget.
Ahead of Wednesday's budget, Audit Scotland warned "difficult decisions" may need to be made on whether some services can continue to be provided by NHS Scotland.
The spending watchdog's annual report into the health sector found that despite increased spending and staffing, fewer patients are being seen than prior to the Covid pandemic and initiatives to improve productivity and patient outcomes have yet to have an impact.
The report highlighted that Scottish government commitments to reduce waiting lists and times have been missed and that delayed discharge figures are at their highest on record.
Stephen Boyle, auditor general for Scotland, said a clear action plan was needed which would include tackling waste within the NHS and "greater leadership from Scottish government and NHS leaders than we've seen to date".
Health Secretary Neil Gray said the government did had a plan aimed at improving preventative care, investing in GP surgeries, pharmacies and optometrists to allow patients to be treated early.
Shona Robison's Budget speech announced a record funding settlement of £21bn - a third of the total budget - for the NHS.
The finance secretary said: "There is no public service more important and there is no budget that has delivered a bigger vote of confidence in the NHS than this budget."
Findlay insists "public services never improve under the SNP".
The Scottish Tory leader says there are no plans to reduce waiting lists or bureaucracy in the NHS.
He says the auditor general said the SNP has no vision for the health service and changes are urgently needed.
"Why would anyone believe the SNP will keep their word this time."
The first minister says he's not read the latest Findlay letter as he was out this morning highlighting the proposal to remove the two-child benefit cap.
Swinney argues more than 50% of taxpayers in Scotland are better off than in the rest of the UK now.
When you take tax and social security 60% of tax payers in Scotland are better off than the rest of the UK.
"That is what I call delivering for Scotland," he adds.
The Scottish Tory leader highlights a second letter to the FM sent this morning with Tory savings suggestions.
"They would deliver fairness for Scotland's tax payers."
He says the SNP boast they will make Scottish workers pay £1.7bn more than if they lived elsewhere in the UK.
"The SNP's con trick is worth, at most, £1 a month to people earning less than £30,000."
He asks if people are supposed to "buy a selection box from Poundland"?
Image source, Getty ImagesThe Scottish government's Budget Statement made no changes to Scottish income tax rates and there were no new tax bands this year.
But Finance Secretary Shona Robison did make some changes to tax thresholds which she said meant more of people's earnings would be levied at lower rates.
Tax bands
She also said this would mean that the majority of people in Scotland would pay less income tax than they would if they lived elsewhere in the UK.
Based on these changes, tax consultant Deloitte has put together examples spanning different salaries.
John Swinney gets to his feet and jokes he won't be using props in his answer.
The first minister explains Russell Findlay's letter to him discloses a "£950m gaping hole at the very heart of the Conservative taxation proposals ".
Russell Findlay thanks the finance secretary for holding up his letter to John Swinney, which sets out that the Tories are on the side of taxpayers.
"The SNP have dragged more Scots into paying higher income tax," says the Scottish Tory leader.
He adds public services "only ever get worse".
John Swinney is sitting in the chamber, poised for the political fray and Scottish Conservative leader Russell Findlay gets to his feet to begin this week's First Minister's Questions.
Philip Sim
BBC Scotland political correspondent
It’s Scottish Budget week, so there are few prizes for guessing what the big topic at FMQs will be.
Shona Robison’s tax and spending plans as ever contain a wide enough range of figures for everyone to find something to get exercised about.
The Conservatives have a bee in their bonnet about tax– although there is clear ideological water between them and the SNP, in that both will be fairly happy to highlight a system where higher earners are paying more.
Labour, meanwhile, have a quandary in terms of how to respond to the headline announcement from Wednesday, where Ms Robison threw down the gauntlet to them on the two-child benefit cap.
It was the “rabbit out of the hat” in the Budget and there remains mystery as to how exactly the pledge might work and how much it might cost. But it certainly poses a political challenge to Anas Sarwar’s party.
They may prefer to retreat to more comfortable territory in terms of NHS funding – and indeed there was a critical report from the Auditor General this week about the future of the health service.
John Swinney will no doubt enjoy having something to hold over Labour, but ultimately he might be more interested in hearing the line taken by Alex Cole-Hamilton.
The Scottish Lib Dem leader currently looks the most likely to do a budget deal, so don’t be surprised if the first minister gives him a receptive hearing no matter what he brings to the table.
Two-child cap will be scrapped - Shona Robison
We can expect the Budget to feature throughout today's FMQs.
Announcing her spending plans yesterday, Finance Secretary Shona Robison said a majority of Scots would now pay slightly less in income tax than people living elsewhere in the UK.
There was no cap on council tax rises, however, leading to speculation that households will face a sharp hike in those bills.
Earlier Robison told BBC News extra funding for local government means council tax increases should be kept to a "minimum" next year.
We have extensive coverage and analysis of the Budget announcements here at BBC Scotland online news:
Image source, PA MediaJohn Swinney and Shona Robison certainly have plenty to discuss after yesterday's Budget
Good morning and welcome to our live coverage of First Minister's Questions.
It's less than 24 hours since Finance Secretary Shona Robison revealed her Budget plans for 2025/26 and we can expect them to feature throughout FMQs.
Stick with us and we'll bring you live posts and analysis from our correspondents.
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