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Labour MSP James Kelly says he rises to oppose Derek Mackay's order and to support the Labour amendment.

Mr Kelly says the SNP benches have repeatedly said its a "fair settlement" but the reality is there has been a £170m cut to local government funding.

He says: "This means people on the ground will have to deal with the impact of these cuts."

There has been over £1bn of cuts since 2011, he says.

SNP MSP Willie Coffey says the attainment fund is a significant investment which has seen an additional 160 teachers.

Mr Coffey says the 3% uplift in council tax was supported by the Tories in East Ayrshire. 

The SNP MSP says he hopes the order is backed at 5pm today. 

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Tory MSP Brian Whittle says there are real people affected by the decisions the government make.

Mr Whittle asks what the fallout will be when services are cut. 

He says "shoosh" to an MSP intervening from a sedentary position.  

Lib Dem MSP Mike Rumbles asks how many times SNP backbenchers have voted against the government in the interest of their constituents. 

Mr Rumbles says "this order before us is a fraud". 

The Lib Dem MSP says Aberdeen City Council is being shortchanged by this order.

Finance Secretary Derek Mackay intervenes to say that Aberdeen are getting their fair share.

Mr Rumbles says the people of Aberdeen and Aberdeenshire has been shortchanged by the Scottish government.

He questions where the other north east Tory MSPs are. 

"Vote this order down," he says. 

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Scotland's finance secretary said his budget gave Scottish taxpayers the best deal in the UK as MSPs approved it last month.

Derek Mackay  struck a deal with the Greens  to get his tax and spending plans through the legislative process.

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

But the Tories said Mr Mackay had made the wrong choices, with Scotland now the highest-taxed part of the UK.

The government won the final vote by 68 to 57, with the Conservatives, Labour and Lib Dems voting against.

• Look back on the budget debate

Green MSP Andy Wightman says Scottish Greens politics is founded on radical democracy.

Mr Wightman says the order up for debate provides a substantial improvement of £160m and  he says communities across Scotland will welcome this additional resource.

He says he hopes there will be further discussion on reform of the council tax..

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The Green MSP says there is a growing centralisation of local government funding.

The Scottish government holds councils to ransom over council tax with threat of punishment, which is why the 3% cap is not included in the order

Labour MSP Elaine Smith says the government is not helping councils around Scotland and asks when it is going to start investing in communities.

Ms Smith raises the issue of redundancies in local authorities and makes the point that there has been no task force to assist those affected.

SNP MSP Joan McAlpine intervenes to says that Ms Smith hasn't mentioned the UK government cuts in her speech. 

Ms Smith says "I am just getting to them" and the between that the Scottish government has passed on UK government cuts. 

Mr Fraser says the irony is taxpayers will be getting poorer services while their council tax is increasing. 

The Tory MSP says the local government settlement pinalises local authorities. 

He says "local residents will be paying more in taxes and getting less in return." 

Mr Fraser says he looks forward to seeing what the people of Scotland think of it during the local government elections. 

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Tory MSP Murdo Fraser congratulates the finance secretary on his "new look" saying he is not sure if it is modelled on Clark Kent.

Mr Fraser says the report from the Accounts Commission puts all this into context highlighting the challenges faced by local authorities.

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The Tory MSP says councils are being asked to do more and more while their budgets are being squeezed. 

He says the government's discretionary spend is down by at worst 3.8% but it has cut council budgets by 10%. 

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Mr Rowley highlights the case COSLA is making for part of the consequentials to be passed onto councils.

The Labour MSP says the starting point should be getting rid of the council tax as it is "unfair and cannot be allowed to continue".

He says 27,000 jobs have gone, in local government,over the last ten years.

SNP MSP Bruce Crawford calls on Labour to stop complaining about the local government settlement.

Mr Rowley again says lets work together to get rid of the council tax. 

Here is the Labour amendment. 

Image source, Scottish Parliament

Labour MSP Alex Rowley says the government needs "to get its head out the sand" and recognise the challenges being faced right across the country.

Mr Rowley says Scotland is not a conveyor belt for failed Tory austerity. 

The Labour MSP questions why anyone would want to be a councillor in the current climate because all that they do is make cuts.