David O'Neill, president of local government body Cosla, said the budget was "the single most challenging settlement" and "totally unacceptable". 

He believed "a cut of 3.5 % is catastrophic for jobs and services and translates to real job cuts that hit real families and communities throughout Scotland".

Mary Alexander, deputy Scottish secretary of Unite, said: "The debate on the future of local government should dominate the forthcoming election campaign because we can't wait until after May to see how hard and fast the axe is going to fall.

"We have two options to try and sustain jobs and services - centralisation or local democracy. John Swinney has indicated that over the lifetime of the next parliament his party would lean towards the former so we need to know what the impact will be."

Land Reform is central to achieving a fairer and wealthier society, Environment Minister Aileen McLeod said today.

The Scottish government says underpinning the Land Reform Bill is an ambition to fundamentally change the framework that determines how land is used and governed, to ensure Scotland’s land delivers the greatest benefits to our economy and communities.

Image source, Getty images

The Scottish government says the measures in the Bill are wide-ranging and ambitious, they will:

• Encourage and support responsible and diverse land ownership
• Increase transparency of land ownership in Scotland
• Help ensure communities have a say in how land in their area is used
• Address issues of fairness, equality and social justice connected to the ownership of, access to and use of land in Scotland
• Help to underpin a thriving tenant farming sector in Scotland

The Scottish Conservative MSP Alex Fergusson says there are dangers inherent in this bill and he urges the Scottish government to scrutinise the bill microscopically to ensure the tenants do not become the victims again.

Labour MSP Sarah Boyack says: "There is so much more that needs to be done to make the Land Reform Bill fit for purpose."

She is "deeply disappointed" there is no government response to the Rural Affairs, Climate Change and Environment Committee report.

Rural Affairs, Climate Change and Environment Committee, external convener Rob Gibson is speaking to the committee's report on the Land Reform Bill, external. 

It is the Scottish government's failure to respond to this report that led to Presiding Officer Tricia Marwick rebuking the minister for parliamentary business, saying the attitude of the Scottish government was "disappointing and not very helpful". 

Mr Gibson goes on to say there must be more detail on provisions in the Land Reform Bill.

The SNP MSP says ECHR issues need to be applied proportionately in this legislation.

He says many eyes are now on the parliament to see if it can deliver the land reform they want to see. 

The Land Reform Bill is a good start says Mr Gibson and he hopes that its principles are agreed this evening. 

Andy Willox, Scottish policy convener of the Federation of Small Businesses, said: "Today's budget shows that the Scottish government has carefully taken the pulse of the business community at large.

"Member feedback suggests a majority of business owners will be pleased with the Scottish government's decision not to change income tax rates on this occasion. 

"FSB has pushed hard for the reform of the out of date Scottish business rates system. Mr Swinney must be applauded for grasping this thistle and promising to deliver a tax more appropriate for the 21st century."

• No increase in Scottish income tax when Holyrood gets new financial powers next year.
• a tax rise on many second homes and buy-to-let properties through a Land and Buildings Transaction Tax levy
• the council tax freeze would continue.

• A new 3% Land and Buildings Transaction Tax levy on the purchase of many second homes from April 2016
• A commitment to increase free childcare for three and four year olds to 1,140 hours per year in the next parliament
• £33m for a school attainment programme as part of plans to close the attainment gap between the wealthiest and most deprived pupils

Image source, Getty images

• Council tax to be frozen for the ninth consecutive year
• An additional £55m for Police Scotland, which follows criticism of the effect of merging the eight regional forces into a single national force
• An extra £45m next year to fund improvements and develop new models of primary health care
• An increase of £90m in the budget for affordable housing for next year
• £4m for south of Scotland flood relief
• A review of the business rates system to be launched

For more detailed analysis go to BBC Scotland's Online coverage. 

The Scottish government's Land Reform Bill needs to be "enhanced and strengthened" to deliver the "radical changes needed", MSPs have declared. 

A report from the rural affairs and environment committee said the land management proposals need "more work". 

The bill was also rejected by delegates at the SNP conference in October, who argued it should be strengthened. 

Image source, Getty Images

Landowners say the bill as it stands would have "far-reaching and detrimental consequences" for business. 

The Land Reform Bill proposes a series of changes, including an end to business rate exemptions for shooting and deerstalking estates, giving communities a right to buy land to help sustainable development, and making information on who owns land and its value more readily available to the public.

Environment Minister Aileen McLeod responds to the point of order saying the response from the government will not be rushed and will be informed by the views of the parliament in this debate.

Conservative MSP Alex Fergusson says he is disappointed the minister has shown no sign of response.

The minister continues without apologising, saying this is a very complex bill. 

Tory MSP Murdo Fraser says MSPs will have to vote on the bill this evening without knowledge of the Scottish government's view of the bill.

Ms McLeod says: "We can make this an excellent bill."

Labour MSP Sarah Boyack says there has not been sight of the government's response from the Stage 1 report on the Land Reform Bill.

Presiding Officer Tricia Marwick says there is no requirement for a response before the debate, however the government gave the committee there would be a response.

The clerks were only told last night that this would not happen and the minister should reflect on this.

This is "disappointing and not very helpful".

That concludes the budget statement from Finance Secretary John Swinney.

Scottish Labour MSP Patricia Ferguson asks about kinship caring in Glasgow.

Mr Swinney says he has set the floor at a level that will give a substantial amount of protection to Glasgow.

The local government floor will protect the city of Glasgow from a much larger reduction in its budget. 

Labour MSP Claudia Beamish asks what new measures the government is considering for a faster change to a low carbon economy, following the Paris climate change agreement.

Mr Swinney says the cancellation of the Peterhead carbon capture storage project by the UK government was one of the biggest disappointments of the spending review.