Ms Sturgeon says the Scottish government is on the side of those on low incomes and she will leave it to Ruth Davidson or Harrison to worry about tax cuts for the rich.

"Just call me the protector of Scottish families pay packets," says Ms Davidson

She refers to the Let Scotland Flourish document which promotes lower taxes.

The SNP and Greens have struck a deal ahead of the first vote on the Scottish budget, it has been confirmed.

With the SNP a minority government, Finance Secretary Derek Mackay has held talks with opposition groups in a bid to win backing for his plans.

It is understood the Scottish Greens have done a deal based on changes to the threshold for the 40p rate of tax.

The agreement is also understood to increase the level of spending on local government services by about £160m.

Scottish Conservative Leader Ruth Davidson gets us underway in the usual fashion.

Ms Davidson asks if the first minister believes having higher rates in tax than the rest of the UK will pose a danger to the economy.

The first minister says her government will not increase income tax rates and it would be wrong to cut taxes for the top 10% of earners, so she won't.

Image source, PA/Scottish Parliament

We will now bring you extensive coverage of first minister's questions, including all the social media reaction as it happens.

Conservative MSP Adam Tomkins asks the Scottish government what it is doing to improve levels of innovative activity in the economy.

Economy Secretary Keith Brown says the Scottish government welcomes the recent export figures because, with the exception of oil and gas, there has been an increase.

Mr Brown says the government continues to work with its partners to grow trade.

Image source, bbc

Scotland's trade with the rest of the UK continues to be worth four times more than its exports to the EU, according to Scottish government figures.

The latest Export Statistics Scotland data showed the country sold £49.8bn to the rest of the UK in 2015 - £2.1bn more than the previous year.

Exports to the EU rose by £520m to a total of £12.3bn.

Both figures represented a 4.4% increase on the previous year.

The Scottish government is exploring options for keeping Scotland in the European single market after Brexit, with the first minister saying a second independence referendum is highly likely if it is felt to be the best option for protecting the country's interests.

Opponents argue that independence could threaten access to UK markets - a claim that is dismissed by the Scottish government.

• Read the export statistics report, external
• Douglas Fraser on what the figures show
• Quiz time: How much do you know about Scotland's trade figures?

Conservative MSP Jamie Greene asks the Scottish government what its response is to the recent figures suggesting that Scottish exports to the rest of the UK were four times that of exports to the EU.

Economy Secretary Keith Brown says under this government HIE will remain in place and it will lead a governance review. 

Mr Stewart says he is asking the government to retain an autonomous board in the highlands and islands.

Mr Brown says peoples concerns have been taken into account and will be looked at as part of the review.

"It is important to build on the success of HIE," he says. 

Image source, PA

MSPs voted, earlier this month, to demand the Scottish government allow Highlands and Islands Enterprise to retain its own board.

The government wants a new management body to oversee all of Scotland's enterprise and skills agencies.

Opposition members say this would be a "death knell for HIE as we know it", and backed a motion asking the government to "reverse" its decision.

Economy secretary Keith Brown said HIE would "continue to be locally based, managed and directed" under his plans.

Read more here.

Labour MSP David Stewart asks the Scottish government whether it will reconsider removing the board of Highlands and Islands Enterprise.

Labour MSP Anas Sarwar says he used to be an NHS dentist and accuses the health secretary of not using like for like figures. 

Ms Robison says NHS dentistry is a success story. 

Image source, PA

Health Secretary Shona Robison says there were around 4,924,000 people registered with NHS dentists as of September. 

Ms Robison says there has been an increase in children from the most deprived areas attending a dentist.