Douglas Fraser
Scotland business & economy editor

John Swinney should have published his draft budget in mid-September, for MSPs to deliberate on it over winter, with a big rubber stamp in plenty time for the start of the financial year. 

But he did not know the size of block grant coming from the Treasury in London until George Osborne's autumn statement on 25 November. 

Image source, Reuters

So with few sleeps and bargain-seeking days to Christmas, the budget process is being delivered this week, and the legislative timetable squeezed.

What can be expected of John Swinney's taxation and spending plans? Let's play budget bingo. 

Finance Secretary John Swinney begins his statement on the budget

Finance Secretary John Swinney has warned of "tough choices" facing Scotland as he prepares to set out his budget.

Mr Swinney said the UK government's recent spending review placed "unprecedented pressure" on public expenditure north of the border. 

The UK government said Scottish ministers would have £390m more in spending available to them next year. 

Image source, Thinkstock

Mr Swinney is due to present his 2016-17 spending plans on Wednesday. 

The Scottish government argues that cuts imposed by the UK government since 2010 - along with last month's spending review - mean that its discretionary budget will be 12.5% lower in real terms by 2019-20 than it was in 2010-11. 

Mr Swinney said 4.2% of that reduction would come between now and 2019-20. 

The chamber is filling up, in anticipation of the draft budget statement. 

Image source, bbc

Mr Swinney is in the hot seat all ready doing his final sums.   

The finance secretary John Swinney is expected to rule out an increase in Scottish income tax next year, when Holyrood gets new financial powers. 

The announcement will form part of his detailed spending plans for the year ahead, due to be disclosed to MSPs. 

It is thought that his spending priorities will be childcare, the NHS, schools and the police. 

Image source, Scottish Government

Mr Swinney has warned that Scotland faces "tough choices" in the light of overall Treasury spending constraint. 

The draft budget is normally presented in September, but it was delayed this year to take into account the Westminster spending review in November. 

The new tax powers available to Mr Swinney are those featured in the 2012 Scotland Act, which was carried under the previous UK coalition Government.

Further powers proposed by the Smith Commission are currently under scrutiny at Westminster, but those will not come into force until 2017 at the earliest. 

Less than five minutes until Finance Secretary John Swinney unveil's his draft budget for 2016-17.

Image source, bbc

Stay with us for extensive coverage of the spending plans statement, including social media reaction to the facts and figures.  

SNP MSP George Adam asks what action is being taken to tackle poverty.

Green MSP Alison Johnstone asks what percentage of dwellings in the Lothian region meet the Scottish Housing Quality Standard. 

Scotland's First Minister Nicola Sturgeon has described the international deal to tackle climate change as a "big step forward". 

The deal, made in Paris and agreed by 195 nations, is the world's first comprehensive climate agreement. 

It is the first to commit all countries to cut emissions and follows nearly two weeks of negotiations. 

The agreement has been welcomed by Scottish politicians and environmental groups. 

Image source, Thinkstock

Ms Sturgeon said: "COP21 has, as we had hoped, achieved a big step forward in the international fight against climate change. 

"This historic agreement sends a signal of certainty about the global economy's low carbon future, in the same way as we did for Scotland through our world-leading climate legislation in 2009. 

We want to avoid the worst impacts of climate change falling on the poor and vulnerable. 

"Now that the talking is over, what's important is that the rhetoric is backed up by meaningful action - not least in the crucial area of energy policy where we need the UK to assist Scotland's drive to develop renewables and carbon capture and storage, not stymie it as they have done this year." 

SNP MSP Mike MacKenzie asks the Scottish government what plans it has to improve the energy efficiency of existing homes. 

Head teachers would be given £1,000 for every pupil from a deprived background and the discretion over how to spend it under Scottish Labour proposals. 

The party said head teachers were the best people to make decisions about the education needs of deprived pupils. 

It will lodge its plans for a "fair start fund" as an amendment to the Education Bill. 

The Scottish government said it would listen to any suggestions to ensure the bill is "as robust as it can be". 

Labour MSP Drew Smith asks why the publication of the Scottish Index of Multiple Deprivation has been delayed. 

Social Justice Secretary Alex Neil says the response of the DWP to the impact of sanctions on the most vulnerable was unacceptable.

Mr Neil accuses the UK government of obstinacy in relation to sanctions and calls for their control to be devolved. 

SNP MSP Joan McAlpine asks how many single parents in Scotland have been subject to benefit sanctions in the last year.

Alex Neil says there is a long standing commitment to looking after older people.

The social justice secretary praises the benefits of the concessionary bus pass scheme and the impact it makes in ending isolation. 

He draws attention to the Silver Line which offers advice to the elderly. 

SNP MSP Richard Lyle asks what action is being taken to look after the welfare of older people. 

Labour MSP Iain Gray asks what action is being taken to address the reported shortage of 11,000 professionals with digital skills, particularly in relation to computer coding training. 

Women's Employment Minister Annabelle Ewing says this report highlights improvements that can be made in Police Scotland. 

Ms Ewing says Police Scotland will shortly be publishing a new pregnancy and maternity pack, which she says will lead to practical steps.

On the wider issue it is unacceptable that there is any prejudice against workers who are pregnant or on maternity leave.

Lib Dem MSP Alison McInnes asks for a response to the Scottish Women's Development Forum report, a study of the perceptions and experience of Police Officers and Staff during pregnancy and maternity.