Tory MSP Oliver Mundell says he is hopeful that "even at the 11th hour" Finance Secretary Derek Mackay may change his approach.

Mr Mundell says "since this finance secretary likes finding more money so much" there might be a sudden change of heart from Mr Mackay.

"He is masquerading as some kind of modern day Robin Hood," he says. 

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SNP MSP Joan McAlpine says the Tories have made uncosted spending demands while calling for tax cuts.

Ms McAlpine says: "You can't cut taxes and increase spending at the same time."

The SNP MSP says Murdo Fraser's sums don't add up.

Labour MSP Anas Sarwar says in reality "this budget is a historic waste of time".

Mr Sarwar says the Scottish government constantly asks for more powers and, when it gets those powers, it does nothing with them. 

He says First Minister Nicola Sturgeon and the Scottish government are "Tory unionist on tax policy". 

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SNP MSP Tom Arthur says this is a fair and balanced budget at a time of Brexit driven uncertainty.

Mr Arthur says there will be increased resources for public service in totality. 

Labour MSP Neil Findlay asks if everytime the SNP have voted against a budget in the past they were voting against everything and says "lets get beyond this childish stuff".

Mr Arthur hits back saying Labour call for increased investment in education and then vote against it.

Mr Findlay says that does not answer the question.

Mr Arthur says: "It does answer the question."

SNP MSP Gil Paterson says "this is a budget created in Scotland for Scotland."

Mr Paterson says the budget will ensure economic growth and the protection of our public services.

The SNP MSP says thankfully there are many high earners in Scotland who will contribute their share, "I say thank you to them," he says. 

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Tory MSP Dean Lockhart says this budget is most definitely not a budget for the economy and jobs.

Mr Lockhart says slashing the enterprise budget is the wrong thing to do and he says it is being cut by £50m

Finance Secretary Derek Mackay asks where else would Dean Lockhart taken the funding from.

He says: "I could be flippant and mention Mr Mackay's sofa."

He says grow the economy and don't increase tax.

SNP MSP Ash Denham says the government has been productive throughout this budget process. 

Ms Denham says she "never wants to learn the realities of a Tory government in Scotland".

The SNP MSP says businesses will be watching the Tories voting against business rate relief today and they will be "caught out on their empty rhetoric." 

She says, working constructively with the Greens, the government has delivered more money to local authorities.

"This is what getting on with the day job looks like," she says. 

Labour MSP Iain Gray says: "This budget should and could have been different."

Mr Gray says that is due to the new income tax powers that could have been used to transform help for the vulnerable and stop 10 years of squeezing education budgets.

The Labour MSP says rates relief only appeared this week as the finance secretary performed a "handbrake turn" for hikes in business tax. 

He says there has been no attempt at all to use the new welfare powers to help the most vulnerable in society.

He says he believes the people of Scotland wanted the government to use the tax powers to stop cuts and "invest in our future".

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SNP MSP Kate Forbes says this is the first budget to raise revenue with limited tax powers in over 300 years.

Ms Forbes says it means Scotland "does not have to walk in the Tory way" cutting taxes for the rich.

She says: "I am so pleased that this budget will deliver for the Highlands."

Tory MSP Douglas Ross intervenes saying the independent leader of Highlands and Islands Council said it was not a good budget for the Highlands and told the SNP to stop using "smoke and mirrors".

Ms Forbes retorts that she is seeing smoke and mirrors from the Tories.

Tory MSP Maurice Golden says the finance secretary has a plethora of options available and he also has more cash.

Mr Golden says Patrick Harvie "and the rest of the sell-out six" must wonder why they did not ask for more and their partnership with the SNP will see Scotland as the highest taxed part of the UK.

Mr Golden says the SNP "have the audacity to say their tax proposals are progressive."

Scottish Greens Co-convener Patrick Harvie intervenes to ask why the Tories are only interested in the people who are best off.

Mr Golden says the Tories are interested in everyone in Scotland. 

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Deputy Presiding Officer Christine Grahame puts some of the MSPs on to the metaphorical naughty step.

Ms Grahame says: "Now behave, I want to hear this as well."

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Finance Committee convener Bruce Crawford says today is another historic day, when the budget contains £11bn of commitments supported by money raised by income tax.

The SNP MSP says UK Treasury minister must appear before the committee and calls on them to "show some respect to this parliament that belongs to the Scottish people."

Mr Crawford says Derek Mackay found agreement for his budget by securing £160m for local government.