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Finance Secretary Derek Mackay moves his amendments and they are all agreed unanimously. 

Committee convener Bruce Crawford says that concludes Stage 2 of the Budget Bill and says the Bill will now be amendded and republished.

SNP MSP Willie Coffey says the finance secretary has been accused of "hiding" money but asks if opposition should be "doing their homework" and asking these questions during the year.

Mr Mackay says opposition members are perfectly entitled to ask but it is also fair that figures change week to week and month to month.

"This is the nature of in-year budgeting," he says. 

Mr Coffey asks if it would be helpful to publish figures on a monthly basis.

Mr Mackay says he doesn't think it would be helpful to publish figures more regularly. 

Labour MSP Neil Bibby says the government normally reports underspend in June and asks why it's been announced now when the finance secretary says it changes from week to week.

Mr Bibby asks what the underspend is now.

Gordon Wales from the Scottish government says what has been announced is the projected underspend but it may change.

Mr Bibby asks where the projected underspend is coming from. 

Mr Mackay says he will write to the committee within 48 hours with the figures but there are hundreds of lines.

Mr Harvie asks if Mr Mackay has seen the SPICe figures that show, with discounts for social care and health integration and council tax variation, "we are moving from a 1.9% real terms cut to local government to a 0.7% increase".

The finance secretary says he ever doubts the work of SPICe, but he says he has not seen those figures, although they seem credible.

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Mr Harvie says this is the first time there have been Stage 2 amendments to the budget and he asks why.

The finance secretary says the government can make budget revisions through the course of the year.

Mr Mackay says it is right to show up front and clearly how the negotiations led to the changes in the budget.

Mr Mackay says there is no one keener than him to find a more constructive way forward on the budget.

He says the comment about local government funding being "just about good enough", is the best compliment that you can expect to get from "someone from the West of Scotland in political life, in opposition.

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Scottish Green Party co-convener Patrick Harvie says the budget has gone from a very severe cut to local government to one that is just about good enough.

Mr Kelly says there is still £170m cuts to local government.

The Labour MSP says the finance secretary has only "tinkered at the edges" of taxation.

Mr Mackay says local services will now have the spending potential of over £400m.

The finance secretary says lets see what councils do with their council taxes, which is "absolutely at their discretion" up to 3% higher. 

Labour MSP James Kelly asks what it says about the finance secretary that he's been sitting on a "slush fund".

Mr Mackay says he "completely refutes" that comment and he thought the additional resources would be welcome but Mr Kelly seems "very bitter about it".

"I am not bitter about anything," says Mr Kelly.

Tory MSP Murdo Fraser has form with colourfull langauage, last week he accused the SNP front bench of "swallowing hook, line and sinker the Green Party's hard-left, high-tax agenda".

He said: "They have let Patrick Harvie pull all the strings and it will be hard working Scottish families that suffer as a consequence.

"The finance secretary had a choice going into today's debate. He could have come with us, drop his plans to make Scotland the highest taxed part of the United Kingdom and work together with us to deliver an ambitious Budget focused on growing the economy.

"Or he could turn sharp left and embrace the anti-growth, anti-business agenda of the Green Party. What a pity, what a tragedy for Scotland that he chose to throw in his lot with the lentil-munching, sandal-wearing watermelons on that side of the chamber."

Mr Fraser says to meet all the spending requirements in the original budget there was no need to differentiate income tax with the rest of the UK

Mr Mackay says the extra £108m helps the overall spending plans of the budget.

Mr Mackay says it is the case that he didn't have resources waiting to be allocated and more has become available since the draft budget.

The finance secretary says he has tried to work hard to find this additional money and finances will be tighter in future years.

Mr Fraser asks why the finance secretary didn't work that hard back in December when he published his draft budget.

Mr Mackay says it is a political process and finances become clearer as time moves on.

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Conservative MSP Murdo Fraser says it turns out that "down the back of the sofa there was the best part of £200m" which the finance secretary did not tell us about.

Mr Mackay says he was trying to make Mr Fraser "work for his money".

He says ti comes from aspects non-domestic rates and a policy change.

The minister says there has been a change in the element of borrowing and the budget exchange is a political decision.

He says he had to work hard to identify resources to gain consensus on the budget. 

SNP MSP Ivan McKee says the finance secretary has listed figures that add up to £125m. 

Mr McKee asks if it is fair to say that this money is used as a buffer and the government will not lose it if it is not spent.

Mr Mackay says "yes that is a fair assessment". 

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Mr Kerr reasks his original question asking if the finance secretary considered allocating the £60m to help businesses in the North East.

Mr Mackay says he tried to give a detailed response on business rates and relief.

He says he did not think a further allocation of the £60m to businesses was the right thing to do.