• No changes will be made to income tax rates and bands in the coming year after the Scottish government set out its budget plans.
• Finance Secretary Kate Forbes tells MSPs that this is a time for "stability, certainty and targeted support"
• Boris Johnson insists that Scotland's independence debate is "irrelevant" to most people as he urged the country to unite against Covid
• Nicola Sturgeon questions if his trip to Scotland is essential
• Scotland is "on track" to meet its vaccine target, the first minister says

That's all from us here on the live page. Please take care and stay safe.

Income tax payers in Scotland will face slightly smaller bills. But how much smaller? Have a look at these example salaries.

Glenn Campbell
BBC Scotland Political Editor

Image source, Getty Images

Boris Johnson had a clear purpose on his visit to Scotland - to talk up what he calls the power of cooperation across the UK.

Dressed in white lab coat and protective gear, he was happy to tell me how the UK government is supporting the fight against coronavirus in Scotland.

That includes spending lots of money supporting jobs and businesses, building test centres, and procuring vaccine supplies from companies like the one he was visiting in Livingston.

But here’s the paradox.

No matter what the prime minister does, or the fact that the UK and Scottish governments are following broadly similar Covid strategies - the public in Scotland perceives that Nicola Sturgeon and her team are handling the pandemic response better.

This visit was controversial because it happened during lockdown but it went ahead because the UK government recognises how much work it has to do to make the case for the union in Scotland, with Scottish elections due in May when the question of indyref2 will be to the fore.

Kirsten Campbell
BBC Scotland political correspondent

Image source, PA Media

Finance Secretary Kate Forbes has unveiled what she has described as the most important budget in the history of devolution.

The £40bn tax and spending plans prioritise job creation, tackling inequality and the health emergency.

Kate Forbes announced more than £860m extra for the Covid-19 response - she has allocated half a billion pounds extra for local government, including more cash for authorities who freeze the council tax.

There's almost a billion pounds to help businesses - including a cut in non-domestic rates - there's further investment in mental health, housing and digital connectivity.

Low-paid public sector workers will receive a 3% pay rise, which has been met with outrage by the GMB Union, who say it's worth less than a tenner a week, and is an insult to frontline heroes

Drivetime with John Beattie
BBC Radio Scotland

Image source, PA Media

Finance Secretary Kate Forbes will be interviewed by John Beattie after the news at 5pm.

Damian Grammaticas
Europe correspondent

Image source, PA Media

The prime minister has said he is not concerned that authorities in Germany have declined to recommend the use of the Oxford-AstraZeneca vaccine in people aged over 65.

Boris Johnson said the UK's own regulator had said it believed the vaccine provided "a high degree of protection" across "all age groups."

Asked if he was worried by the German decision not to recommend its use in over-65s, citing 'insufficient data', Mr Johnson said: "No, because I think the MHRA, our own authorities, have made it very clear they think the Oxford vaccine is very good, very efficacious, gives a high degree of protection after one dose."

Mr Johnson visited the Valneva biotech site in Livingston during his visit to Scotland.

The company has begun manufacturing a Covid-19 vaccine - of which the UK government has pre-ordered 60 million doses.

Image source, Getty Images

The Scottish Chambers of Commerce welcomes the budget but warns the measures "do not go nearly as far enough to avoid risk of widespread business collapse and job losses".

Chief executive Liz Cameron says: “Yes, there is light at the end of the tunnel with the vaccination programme but restrictions to prevent the spread of the virus have been devastating.

“Business will be disappointed that further details on an economic route map on how we will exit this crisis aligned with the roll out of the vaccine were not provided today.

"This is a critical component if businesses are to unleash the investment our country so desperately needs.”

Image source, Reuters

Meanwhile, CBI Scotland argues that the finance secretary was "right to put business support and economic recovery front and centre".

Director Tracy Black says: “The private sector is critical to a successful recovery and moves to protect firms’ immediate futures are welcome.

"Continuing rates reliefs for the hard-hit hospitality, retail and tourism sectors is welcome, however a three-month window remains a challenging timetable for firms under real pressure.

"Companies will also be relieved to see a continued commitment to Covid business support and no further changes on income tax."

Boris Johnson says that people want to see a united response to the Covid pandemic.

And the main headlines from the Scottish budget statement:

• No changes will be made to income tax rates and bands in the coming year
• Except for the highest tax band, all others will rise by inflation only, meaning workers in Scotland will pay "slightly less" income tax next year
• The Scottish government will give extra funding to local authorities if they agree to freeze 2021/22 council tax bills
• Pandemic tax reliefs for businesses are also to be extended, while the poundage rate of non-domestic rates is to be cut for the first time in the history of devolution
• The Scottish Fiscal Commission warns the economy, which has shrunk by 7.1% since pre-Covid, will not return to pre-pandemic levels until 2024

The main headlines around coronavirus in Scotland are:

• There have been 82 more deaths registered in the last 24 hours of people who tested positive for Covid, taking that total to 5,970
• The numbers of people in hospital (1,983) and ICU (142) have both fallen since yesterday, and the R number - the infection rate - is below one
• Around 60% of over-80s living in the community have had their first vaccination jabs, and around half-a-million people in Scotland in total
• Amid criticism over the supply of vaccines to some areas, Nicola Sturgeon says Scotland is "on track" to meet, and perhaps, exceed its targets
• Boris Johnson insists Scotland's independence debate is "irrelevant" to most people as he urges the country to unite against Covid

Finance Secretary Kate Forbes says she wants to provide "stability and certainty" for people and businesses.

Image source, Gett

Andrew McRae, Scotland policy chairman for the Federation of Small Businesses (FSB), responds to the budget by saying: “Today was an opportunity for the Scottish government to set out their plans to see Scotland’s independent and local firms through the remainder of the pandemic.

"While the cabinet secretary offered stability for business on several important fronts, we heard too little about closing some of the big holes in grant support.

“It was important to see the three-month extension of the 100% Covid rates reliefs and the continuation of small business rates relief. But this only goes so far.

"We need to avoid any scenario where businesses face property tax demands on premises the government has barred them from using."

He goes on to say: "As the budget moves through parliament, we need to see MSPs from across the political spectrum ensure that it provides enough lifeline help for the independent businesses on their doorsteps.”

Kevin Keane
BBC Scotland environment correspondent

Image source, Cop26

This is the budget that sets the tone for Scotland hosting the COP26 UN climate change summit in Glasgow.

But flagship plans on how it will achieve a "green economic recovery" contain no new money and no surprises.

It confirms the first slice of funding from a £2bn low carbon investment over five years.

But the 10 main policies within that, like a £62m Energy Transition Fund and £500m for active travel, have all been announced before.

That’s partly because the ink is still drying on the Scottish government's updated Climate Change Plan which contained some of these commitments.

But it's surprising there wasn't something big that was held back.

Not least to get the Greens on side - whose help Kate Forbes could do with to help get her budget through parliament.

Scottish Greens co-leader Patrick Harvie says the Scottish government's "green agenda" fails to recognise that we also need to do less of what is harmful, not just more of what isn’t, pointing out that the budget for motorways and trunk roads continues to rise.

Kate Forbes says some funds directed to infrastructure projects are about maintenance costs rather than replacements.

She highlights:

• £2bn of additional funding to decarbonise the way we live, travel and heat our homes
• £100m for the green jobs fund
• £100m for active travel and increasing low carbon travel

These measures lay the groundwork for a greener economy, adds the finance secretary, but she is happy to work with opposition leaders to ensure the money is used "as wisely and carefully as possible".