Good morning and welcome to Holyrood Livepublished at 09:31 Greenwich Mean Time 3 February 2016
Good morning and welcome to Holyrood Live's coverage of the Scottish Parliament on 3 February 2016.
It's all about the money today as the Budget Bill is debated for the first time from 2.40pm, with Labour and the Lib Dems pushing for John Swinney to increase income tax in Scotland to 1p above the UK rate.
With the Scottish rate of income tax due to come into effect from 6 April, Deputy First Minister Mr Swinney has pledged to keep payments in line with the rest of the UK.
Mr Swinney can also expect to come under pressure on the cuts to council budgets and he is up before the Local Government and