Yesterday’s GDP figures show the Scottish economy is now 7.1% smaller than it was pre-Covid-19, Ms Forbes says, while the UK economy has shrunk by 8.5% over the same period.

The Scottish Fiscal Commission’s forecast figures, published today, show “a difficult outlook”.

The current lockdown measures will likely reverse some of the fragile economic recovery seen in the summer, Ms Forbes says, with GDP forecast to fall by 5.2% in the first quarter of 2021.

The commission does not expect GDP to return to pre-pandemic levels until 2024.

Employment is also expected to increase to 7.6% in the second quarter of 2021, she adds.

Ms Forbes says there is £21bn sitting in the Covid UK reserve and Scotland's share would help meet the ongoing needs of businesses, the NHS and public services.

The finance secretary says she has allocated £500m against what is expected to flow to Scotland from the Covid reserve.

Ms Forbes says: "The exceptional circumstances require an exceptional response."

The finance secretary says it is not just the pandemic that has hit the economy, but "the wrecking ball of a dismal Brexit has compounded matters".

She says: "Today's budget will help to bring much needed support and stability to ensure our economy recovers and we protect those who have been hit the hardest."

Ms Forbes says: "The pandemic has shaken our society and our economy to the core."

"Every life has been impacted, every single life lost has been a tragedy."

Finance Secretary Kate Forbes is on her feet to begin her statement.

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Finance Secretary Kate Forbes will now set out the draft Scottish budget in a statement to the Holyrood parliament.

It will include spending plans on health, education and for other devolved areas and proposed rates of income tax and land and buildings transaction tax for 2021/22.

It will also detail spending to tackle the ongoing Covid-19 emergency and allocations to prepare for what Scotgov style as a “fairer, greener” recovery.

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The PM's visit to Scotland to promote the Union is "absolutely essential", according to Cabinet member Michael Gove.

Mr Johnson is expected to emphasise the strength of the UK working together in the fight against Covid-19.

First Minister Nicola Sturgeon has questioned whether the trip is necessary during the pandemic.

However, Mr Gove told BBC Scotland: "He's the Prime Minister of the United Kingdom, it's absolutely essential that the Prime Minister is there to see how on the frontline we are progressing in our vaccine delivery and rollout programme.

"It's critically important that the Scottish government and the UK government are working together to do everything we can to support the rollout and see what we can do to improve it."

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Boris Johnson has met members of the military who are setting up a vaccination centre in the Castlemilk district of Glasgow.

The prime minister is also due to tour a Covid vaccine factory in Livingston during his visit to Scotland.

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Patrick Harvie also asks about Nicola Sturgeon's statement that transphobia within the SNP is "not acceptable" and wonders whether the same zero tolerance message is needed in her capacity as first minister.

Ms Sturgeon says all of us have a duty to speak out on such issues, and that nobody "can rest on their laurels".

As a lifelong feminist, she says, it is a really important issue.

"I face vile, misogynistic attacks every day of my life," Ms Sturgeon adds, "but as a woman I know the threat to my safety is from abusive men, rather than trans women. But I recognise abusive men will exploit trans rights to abuse women."

We can never allow any debate to become a cover for transphobia, the first minister adds.

Scottish Greens co-leader Patrick Harvie asks whether the desire for a four-nations approach in tackling the virus "held back" Scotland - in terms of locking down too late, or opening up too early.

Nicola Sturgeon says this week's milestone of 100,000 deaths in the UK was "grim" but the death rate in Scotland is "far too high", even if it is lower than the rest of the UK.

The first minister says she has already reflected on some of the things she might have done differently, with the benefit of hindsight.

Ms Sturgeon says she has "agonised" over whether Scotland locked down early enough and on issues of border control – should we have done more, even when the UK government didn’t want to? she ponders.

It is really important we learn as we go and put things right in future, she adds.

Mr Rennie also calls for improvements in the us of PCR testing in Scotland, with 1.2m tests not used.

He quotes public health expert Prof Linda Bauld who has highlighted this issue.

The first minister says she has huge respect for Prof Bauld, who she points out does not mischaracterise the situation.

Ms Sturgeon accuses Willie Rennie of pretending to misunderstand the testing programme.

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Willie Rennie says, according to a survey, England and Scotland are now in the same place on care home vaccination, but the gap is still around 140,000 for everyone else.

The Scottish Lib-Dem leader explains that is how many people would have had the vaccine by now if Scotland had kept pace with England.

"Every day a vaccine is left in a vial is another day that a person is left exposed to the threat of this deadly virus."

He asks: "Why are we so behind England?"

The first minister again insists Scotland is on track to probably exceed the vaccination targets.

She says she does not know what survey Willie Rennie is quoting from.

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Ms Baillie maintains the figure she asked for is one in every 250 people tested daily in Scotland.

Test and Protect averaged only 20,622 tests a day last week out of a capacity of 65,000, she says, with nearly three-quarters of those repeat tests.

She says contact tracing in the week ending 17 January failed to protect over 850 positive people within 72 hours of a positive test.

Nicola Sturgeon responds that this is about symptomatic testing, and if the figures were 50,000 or 60,000 tests a day, the rates of the virus would be three times what they actually are.

It is a good thing that those with symptoms are fewer, she adds ,because that means we are succeeding in starting to suppress the virus.

Interim Scottish Labour leader Jackie Baillie quotes the World Health Organisation's advice to "test, test, test" and says despite having daily capacity of 65,000 tests, the Scottish government has only used 32% of that capacity.

Ms Baillie says the first minister's symptom-led approach to testing is not enough to control the virus. She states that in England, nearly one in every 100 people are tested daily, and asks what the equivalent figure is for Scotland.

Nicola Sturgeon says she doesn't have the figure to hand, but queries if Ms Baillie is saying if England has done so much better, why are Scotland’s rates of the virus so much lower?

This shouldn’t be some kind of competition, says the first minister.

Scotland has consistently had rates she considers are too high, but the FM says they are lower than in other parts of the UK.

We are using asymptomatic testing much more widely now, adds the first minister.

The first minister says the clinically extremely vulnerable are in the same JCVI category as the over-70s and they are getting appointments starting from next week.

Ms Sturgeon says her own parents have appointments at a vaccination centre closer to their home than their GP practice is.