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Scottish Conservative MSP Murdo Fraser say the Scottish budget total budget is up on the previous high in 2010/11 and will go up by £500m this year.

Mr Fraser says MR Mackay has "had wads of spare cash just lying around"".

The Tory MSP says the government has produced £230m extra in the last two weeks.

He says off the finance secretary: "I wish I had a sofa like him."

Mr Faser says everytime the finance secretary has a problem he just reaches down the back of his sofa and brings out wads of cash.

Here is the Scottish Conservative amendment. 

Image source, Scottish Parliament

Mr Mackay says the government will invested more in primary health care and mental health. 

The finance secretary says this budget will see £900m additional investment to people and infrastructure.

"This budget delivers the best deal for people and public services," he says.

He commends the budget to parliament. 

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Mr Mackay highlights the deal made with the Greens which he says leads to an additional £160m to be given to councils to spend at their discretion.

He says: "I will say again support to our local services has increased thanks to the actions of this government."

Finance Secretary Derek Mackay says the government aims to invest in people as well as infrastructure.

Mr Mackay says education is the governments main priority and the it has invested a further £120m with a view to closing the attainment gap.

The finance secretary says, by working constructively with the Greens, the government has made a further £160m available to local authorities. 

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Finance Secretary Derek Mackay says 100,000 businesses will pay no business rates at all.

Mr Mackay says he will engage with Ken Barclay to look at business rates revaluation.

Nicola Sturgeon announced that the former chair of RBS Scotland, Ken Barclay, was to lead the Scottish Government's review of business rates..

The finance secretary says seven out of ten premises will pay no, the same, or less rates as a result of it.

Tory MSP Ross Thomson says in Aberdeen the city has set aside £3m for business rates relief.

Mr Thomson asks if the finance secretary will match the funding.

Mr Mackay says what hypocrisy from Mr Thomson as the Tories in Aberdeedn opposed the rates relief package.

Finance Secretary Derek Mackay says all the economic levers at the government's disposal are being used.

Mr Mackay says in 2017/18 we will see investment of £4b in key infrastructure projects. 

The finance secretary says there are also actions to address the climate change challenge in the budget. 

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Finance Secretary Derek Mackay says the Budget Bill is of huge importance to Scotland.

The finance secretary says it seeks parliament's approval for an additional £900m of expenditure.

He says the budget includes areas of compromise where the government has worked hard to secure support for the bill.

Here is the Scottish government motion. 

Image source, Scottish Parliament

The government will now lead a debate on the Budget Bill. 

Image source, Scottish Parliament

On Tuesday Holyrood made history by voting to set separate Scottish income tax rates and bands for the first time.

The SNP and Greens have agreed a deal which will see the basic rate, paid by most taxpayers, left alone.

But the threshold for paying the 40p rate will start at £43,000 in Scotland instead of the £45,000 elsewhere.

In a separate move, Finance Secretary Derek Mackay also  announced extra support for firms  affected by business rate rises.

The income tax changes will mean people earning more than £43,000 in Scotland will pay up to £400 more than those on the same salary elsewhere in the UK.

The minority SNP administration had initially planned to raise the threshold for the 40p rate only in line with inflation, instead of increasing it to £45,000 as the UK government has done.

• Look back on the tax debate and vote

But in  striking a deal with the Scottish Greens  to get its budget plans through parliament, the proposed rise was scrapped and the threshold was instead frozen at £43,000.

Image source, PA

The Scottish Conservatives oppose the budget largely due to the tax plans, which they say will make Scotland the "highest-taxed part of the UK" - although Mr Mackay rebuts that this does not take into account Scottish provisions like free prescriptions and tuition.

Labour have raised concerns about the  settlement for local government , pointing to cuts to core council grants and  rising business rates  as a "budget double whammy". Mr Mackay, however, insists the council settlement is fair, pointing to funding going directly to schools and health and social care partnerships, along with an extra £160m for local authority coffers as part of the Green deal.. 

The Scottish Lib Dems, meanwhile, say the budget is a "missed opportunity".

Image source, Getty Images

• Extra funding for local services via the education and health budgets
• An extra £300m for NHS resource budgets
• £47m to mitigate the "bedroom tax" and a pledge to "abolish" it as soon as possible
• More than £470m of direct capital investment to begin delivery of 50,000 affordable homes
• £140m for energy efficiency programmes
• £100m investment in digital and mobile infrastructure

The provisions of the SNP-Green deal saw the basic rate left alone, but the threshold for the 40p higher rate being frozen at £43,000, as it rises to £45,000 in the rest of the UK.

Mr Mackay says his budget will "protect our NHS with record investment, deliver a living wage for care workers, continue free tuition, expand early years provision, increase house building and support local services".

He said the government had "listened and acted" after talks with opposition parties, praising the Greens in particular for their "constructive" approach.

The Greens describe their deal as "the biggest budget compromise in the history of devolution in Scotland".

Image source, bbc

MSPs will shortly debate and then sign off the Scottish government's budget plans for 2017/18 .

Finance Secretary Derek Mackay  struck a deal with the Greens  to get his tax and spending plans through all three stages of the legislative process.

They include extra funding for the NHS, investment in affordable housing, cash for schools to close the attainment gap and cash for energy efficiency schemes.

However, other parties remain opposed to the plans and are likely to vote against them.

The tax sections of the budget  were passed on Tuesday , with members voting to set separate income tax rates and bands for the first time. Only SNP members backed the motion, but it passed after Green MSPs abstained.

Image source, PA

MSPs will debate the budget for the final time before voting on it at decision time at 5pm.

Join us for extensive coverage, including social media reaction, from 2.30pm.

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Image source, LGBT Youth Scotland

From LGBT Youth Scotland, external: 

The last Friday of LGBT History Month is… Purple Friday 

Purple Friday is on Friday 24th of February: a day for people across Scotland to show support for LGBTI people, and stand against homophobia, biphobia and transphobia in Scotland.

Despite a positive legislative picture in Scotland, there is still much to do in changing social attitudes and improving young LGBTI people’s life experiences. 

Be a #PurpleHero – save and change young people’s lives 

This year, we’re calling on people to be a #PurpleHero by showing support for lesbian, gay, bisexual, transgender and intersex youth and the wider community to help to save and change lives.Stand for equality to help save and change young LGBTI people’s lives this Purple Friday - be a #PurpleHero.Sign our #PurpleHero pledge now , external