Minister insists his government is delivering for businesspublished at 14:58 Greenwich Mean Time 21 February 2017
Mr Mackay says the only people who have been asleep at the wheel are the Conservative party who he says are now set to oppose the actions to help business across Scotland.
The finance secretary says the transitional relief scheme south of the border is deeply unpopular.
He asks why the Scottish Conservatives did not raise the issue of business rates during the budget negotiations.
Mr Mackay insists his government is delivering for business.
He says there is no impact on businesses for the support package.