Mr Swinney is not going to raise a single penny more - Willie Renniepublished at 15:30
Mr Rennie says Mr Swinney has spent his entire political life campaigning for more tax powers and now he has them he is not going to raise a single penny more.
FOR LIVE TEXT COVERAGE OF THE SCOTTISH BUDGET STATEMENT PLEASE SCROLL DOWN.
MSPs took evidence from Scottish Water on its annual report and accounts and then discuss the possibility of conducting an inquiry into the closure of the Forth Road Bridge
All eyes were were on Finance Secretary John Swinney as he unveiled his draft budget for 2016-17
MSPs backed the general principles of the Land Reform Bill after its first debate
Colin Bell and Craig Hutchison
Mr Rennie says Mr Swinney has spent his entire political life campaigning for more tax powers and now he has them he is not going to raise a single penny more.
Analysis from BBC Scotland political journalist Philip Sim
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Scottish Lib Dem leader Willie Rennie says there are many things his party can support in the budget.
Mr Rennie says it is quite clear that since the last budget employment has gone down in Scotland.
He says that is why we cannot trust the SNP on the economy.
Mr Rennie says we cannot trust the SNP on mental health or on the police.
The deputy first minister says the government has put forward a budget on the side of fairness and improving the economy.
A Scottish budget explainer from the SNP
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Scottish Conservatives reaction
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Mr Swinney hits back saying there was a fundamental flaw in Mr Fraser's argument.
The finance secretary says he's increased the levy on business rates to the tune of £130m.
He accuses Mr Fraser's rant can thus be ignored.
The deputy first minister says he could not increase SCRIT as it would have led to a percentage increase of high earners lower than the percentage increase of low earners.
He says Mr Fraser protects the rich.
Scottish Labour reaction
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Mr Fraser says he is disappointed the finance secretary has not brought forward changes to the Land and Buildings Transactions Tax.
Scottish Conservative MSP Murdo Fraser says for the first time the finance secretary can amend the rate of income tax.
Mr Fraser applauds Mr Swinney's decision not to alter the Scottish rate of income tax.
He says the minister chose not to raise more money through taxation.
"Any talks of swingeing cuts simply looks ridiculous."
Mr Fraser says he trusts he will hear no more about austerity when the SNP have not increased its own budget.
Mr Swinney says his budget protects the incomes of the lowest income houses in Scotland.
Mr Swinney says this is not the first budget statement that has had redacted passages as this happened last year too.
He says this is a basic illustration of how lacking in detail Jackie Baillie is.
The finance secretary says Ms Baillie did not provide a single alternative policy.
Labour just produce abuse and hector, says Mr Swinney.
2016 elections in mind?
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Scottish Labour's finance spokesperson says this budget does not provide an anti-austerity package.
Ms Baillie says John Swinney is merely copying George Osborne.
Ms Baillie says a council tax freeze is not progressive and does not help the poorest people fight austerity.
Jackie Baillie - Scottish Labour
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Ms Baillie calls for a genuine anti-austerity budget, rather than just managing austerity which is what she says the government is doing.
The Labour MSP says the cuts are still to come and this is a budget for the election.
"Austerity hidden, is not austerity avoided."
Labour MSP Jackie Baillie says it is disappointing parts of the budget statement were redacted.
Mr Swinney: "In this Draft Budget the Scottish government is acting to promote our economy, deliver opportunities for all and to protect and reform our public services for the future.
The finance secretary concludes his statement saying: "In challenging times, it is a budget for growth and reform.
"It is a budget for Scotland and I commend it to Parliament."
Mr Swinney confirms the freeze on council tax is to continue.
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.
Allow Twitter content?
This article contains content provided by Twitter. We ask for your permission before anything is loaded, as they may be using cookies and other technologies. You may want to read Twitter’s cookie policy, external and privacy policy, external before accepting. To view this content choose ‘accept and continue’.