Independent MSP Jean Urquhart says it is good to see the high levels of investment into the NHS.

However the proportion of the budget to general practice will fall, she says.

Ms Urquhart says the decline in this budget is wrong.

She says Scotland can and should lead the way in tackling climate change. 

SNP MSP George Adam says the Scottish government budget has been slashed by Westminster.

Mr Adam says the Scottish government has found a better and more positive way forward, than austerity.

SNP MSP John Mason says it is disappointing and a bit depressing there is still "a fairly open desire at Westminster to down Scotland".

Mr Mason says the key factor in this budget is that if Westminster cuts the Scottish budget, any Scottish government has to cut its budget too.

"It is not realistic to say we can ignore austerity."

He says austerity was caused by Westminster mismanagement.

Labour MSP James Kelly says the SNP have "chuckled away" and indulged in the pretence that this budget is fine and will not lead to £500m of cuts to councils.

Mr Kelly accuses Mr Swinney of being patronising to the public sector workers who will recieve a P45 in the months ahead.

"The SNP have indulged here in cut and paste austerity."

He calls on MSPs to support investment in schools, protect council jobs and defend local services, which means not supporting the budget at decision time. 

SNP MSP Chic Brodie says this budget strides the short term challenges but maintains the long term goal of economic growth and strategy.

Mr Brodie says the budget offers a challenge to local authorities to share services and work with the private sector.

The SNP MSP says it makes no sense to have three neighboring authorities with separate payroll systems as is currently the case in Ayrshire. 

There is still no information on how Labour's proposed tax rebate would work, he says. 

Mr Harvie says the SNP's cuts to councils and thus services must be addressed.

He says Scottish Greens have put forward the following proposals:

• Taxing derelict and vacant land
• Allowing local authorities to decide their own levels of Council Tax without financial penalty
• Adjusting the Council Tax multiplier to reduce tax for lower band properties and increase it for undertaxed higher band properties

Image source, bbc

Mr Harvie says the Scottish Green MSP says his party will be voting against the budget at decision time.   

Scottish Green party co-ordinator Patrick Harvie says he is deeply concerned about the budget proposed here.

Mr Harvie says there has been a "dramatic reduction in effort" on climate change, particularly on the energy efficiency and fuel poverty agenda.

The Green MSP calls on Mr Swinney to reverse the decision by putting that investment in place.

All 32 local authorities in Scotland accepted the Scottish government's funding deal worth £10.3bn. 

Finance Secretary John Swinney welcomed the settlement which will mean the council tax freeze continuing for a ninth year. 

Image source, PA

However, many authorities said they had accepted only reluctantly. 

Local government body Cosla claimed that in order to make the deal work councils would need to cut services and axe jobs. 

Mr Swinney insisted that the "package of funding" would enable local authorities to "increase the pace of reform and improve essential public services to communities all over the country". 

Labour MSP Malcolm Chisholm says the SNP need to be clear about where money is going to come from if it is not from an increase to the Scottish rate of income tax.

Mr Chisholm says the sudden attack on his party's income tax proposals is an astonishing u-turn from a party proposing local tax increases.

The Labour MSP says COSLA have confirmed that 15,000 local government jobs will be affected by SNP proposals and 2000 of those jobs are in his own constituency in Edinburgh.

"Local government and in particular education cannot wait another year", he says. 

SNP MSP Kenneth Gibson says his party is the only one willing to deliver a fair budget to the people of Scotland.

Mr Gibson says Labour have not given any long term proposals and that the first minister's announcement on extra attainment funding was met with "stoney silence and sour faces"

Image source, bbc

The Finance Committee convener says it is not a wonder Scottish Labour aren't trusted when their attitude is "vote for me and I'll tell you what we stand for".

"Farcical or what?", he says. 

Mr Rennie says the priority is to invest in schools, nurseries and colleges.

The Scottish Lib Dem leader calls on Mr Swinney to reverse the cut of £15m to the Alcohol and Drug Partnerships, saying this is a "small amount of money".

Last month the Scottish Liberal Democrats proposed increasing income tax rates by 1p to raise extra funds for schools.

The party said the change to rates would raise £475m a year, which it would put towards Scottish education.

Image source, Getty Images

It would be spent on a "pupil premium" to fund children from more deprived backgrounds, early learning, childcare and college provision, and giving money to councils for schools.  

Scottish Lib Dem leader Willie Rennie says today is the big chance to use Holyrood's powers to help public authorities, desperate to avoid cuts to public services.

Pointing to the SNP backbenchers, Mr Rennie says: "These people laugh and clap." 

"We will see the harsh reality of John Swinney's cuts in the next few weeks."

He reiterates his call for a penny on income tax which he says will deliver $475m pounds to fund education.

Labour MSP Ken Macintosh says this SNP budget cuts will mean cuts to children's education, cuts to old people's services and cuts to disability support.

Mr Macintosh asks Mr Swinney how many public service jobs he expects will be lost. 

SNP MSP Mark McDonald says it was very interesting to watch the colour drain from the Labour benches as their pre-prepared line about the SNP siding with the conservatives was torpedoed by Murdo Fraser.

Mr McDonald says it is once again Labour who are joining forces with the conservatives.

Conservative MSP Murdo Fraser says the growth of the Scottish economy should be put at the forefront of the government's policy.

Image source, bbc

Mr Fraser says his party will oppose the budget as he fears the cabinet secretaries proposals are damaging. 

Scotland should create a new middle income tax band after greater powers are devolved to Holyrood next year, a commission set up by the Scottish Conservatives suggested last month. 

The commission said the move would prevent many "aspirational families" being drawn into the higher tax rate.

It suggested the new rate should be between the current 20% and 40% bands.

Its report also said taxes in Scotland should be lower than the rest of the UK "when affordable".

And it called for the council tax to be reformed to make it fairer.