Mr Harvie says tax policy can no longer be based, in the long term, on manifestos written years in advance.

The Scottish Greens MSP says tax policies must be made as part of a living debate.

Ms Sturgeon says any responsible development has to take into account changes and developments.

She says the impact of Brexit is rising inflation and that underlines the need not to give a tax cut to the top 10% of earners.

Scottish Greens Co-convener Patrick Harvie says councils have had to contemplate cuts to a wide range of services.

Mr Harvie asks if it is clear that even with a budget concession on local government funding, that it was essential.

Ms Sturgeon says the draft budget involved additional funding of £240m for local services.

The first minister says the budget this afternoon will outline the continued priority of the government to invest in local services.

Documentary following the family of Sheku Bayoh over 20 months as they try to find out how he died within two hours of being arrested by police officers in Kirkcaldy.  

Ms Sturgeon says the government will protect services at the Vale of Leven.

Labour MSP Jackie Baillie raises the issue of Vale of Leven services and asks for guarantees around closures.

Labour MSP Claire Baker says it has been two years since the death of Sheku Bayoh in custody.

Ms Sturgeon says she has made it clear to the family she has not ruled out a wider inquiry. 

Ms Dugdale says the millions of pounds in cuts to local authorities will make the situation worse for these mental health services.

She says reverse the cuts and invest in public services.

The first minister says Labour intend to vote against a budget that includes more resources for mental health. 

Ms Sturgeon accuses Labour of the politics of the playground.

She says Labour should be deeply ashamed of itself on the budget.

Scottish Labour Leader Kezia Dugdale brings up mental health referrals for children and young people.

Ms Sturgeon says there is rising demand which is due to the stigma reducing and more people coming forward.

The first minister says there is much more work to do.

Ms Dugdale says the first minister was unable to answer the question.

She says since the first minister's pledge 16,000 young people have been rejected for mental health treatment taking the total to 10,500 cases overall.

The first minister says the Labour plans on this issue are being considered for in the mental health strategy.

She says there is progress but more needs to be done. 

Presiding Officer Ken Macintosh says: "Members seem a little excitable ahead of the budget."

Ms Sturgeon says at a time of Tory austerity she does not believe taxes should be cut for the top 10% of earners.

She says the Scottish government is delivering the best deal for taxpayers anywhere in the UK.

Ms Davidson says the first minister is unaware of the "screams of pain from businesses".

She says the first minister's own party can't support her policy.

Ms Sturgeon says Ms Davidson is talking about an independent revaluation of interest rates and says people can appeal against the revaluation. 

The first minister says the government will continue to invest in the economy and protect public services and those on low incomes.

Ms Sturgeon says the budget will lift 100,000 small business out of business rates altogether. 

The first minister says the Tories are the destroyers of the living standards of those on low income.

Ms Davidson says the budget makes Scotland the highest taxed part of the UK.

She asks why has the first minister stitched up a tax grabbing pact with the Greens.

The first minister says as far as the Tories are concerned the genie is out of the bottle.