Summary
Finance Secretary Derek Mackay announces income tax changes that will see higher earners pay more than elsewhere in the UK - and lower earners pay less
Mr Mackay announces a new tax band of 21p for those earning more than £24,000
The higher rate of tax will be increased from 40p to 41p and the top rate from 45p to 46p
A starter rate of 19p in the pound will also be introduced, Mr Mackay confirmed in his draft budget
Live Reporting
Craig Hutchison, Andrew Southwick, Nasim Asl and Catherine Lyst
Restorative justice questionpublished at 11:56 Greenwich Mean Time 14 December 2017
A92 hazardspublished at 11:54 Greenwich Mean Time 14 December 2017
11:54 GMT 14 December 2017Government to keep nursing bursariespublished at 11:53 Greenwich Mean Time 14 December 2017
11:53 GMT 14 December 2017Health Secretary Shona Robison assures the parliament the Scottish government will protect nursing bursaries, which are not available in England and Wales.
She says:"It tells a very interesting story of Scotland compared to south of border."
Nurse recruitmentpublished at 11:50 Greenwich Mean Time 14 December 2017
11:50 GMT 14 December 2017Postpublished at 11:49 Greenwich Mean Time 14 December 2017
11:49 GMT 14 December 2017This Twitter post cannot be displayed in your browser. Please enable Javascript or try a different browser.View original content on TwitterThe BBC is not responsible for the content of external sites.Skip twitter postThe BBC is not responsible for the content of external sites.Allow Twitter content?
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End of twitter postGovernment to transform energy efficiency - Minister Kevin Stewartpublished at 11:48 Greenwich Mean Time 14 December 2017
11:48 GMT 14 December 2017Housing Minister Kevin Stewart tells the chambers that they will transform energy efficiency over the next 15-20 years.
He says "half a billion pounds" has been earmarked for the next four years.
Mr Stewart says: "Our ambition is to eradicate fuel poverty in the future".
Energy efficiencypublished at 11:46 Greenwich Mean Time 14 December 2017
11:46 GMT 14 December 2017Minister highlights need to try and reduce inequalitiespublished at 11:44 Greenwich Mean Time 14 December 2017
11:44 GMT 14 December 2017Public Health Minister Aileen Campbell talks about encouraging bystanders to give CPR.
On the invitation to meet Labour MSP Johann Lamont, she says "I would absolutely be happy to have a meeting with Johann.
"She is right, we need to try and reduce inequalities."
Cardiac arrestpublished at 11:41 Greenwich Mean Time 14 December 2017
11:41 GMT 14 December 2017General questions is next......published at 11:40 Greenwich Mean Time 14 December 2017
11:40 GMT 14 December 2017Postpublished at 11:37 Greenwich Mean Time 14 December 2017
11:37 GMT 14 December 2017The draft budget kicks off at 2pm, when Finance Secretary Derek Mackay will reveal his plans for the budget and the all important income tax decisions he has made.
After general questions, Nicola Sturgeon answers questions during first minister's questions.
We'll bring you extensive coverage, including social media reaction, from 12pm.
The lunchtime member's debate will see MSPs discuss the RBS branch closures.
After the budget the chamber will discuss delivering race equality.
MSPs will debate and vote on whether to pass the Signet Dependants' Annuity Fund Amendment (Scotland) Bill.
Postpublished at 11:37 Greenwich Mean Time 14 December 2017
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End of twitter postPostpublished at 11:36 Greenwich Mean Time 14 December 2017
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End of twitter postScottish budget: A taster on taxespublished at 11:28 Greenwich Mean Time 14 December 2017
11:28 GMT 14 December 2017Brian Taylor
BBC Scotland Political EditorI don't know, he's about to introduce the most intriguing and potentially contentious budget in Holyrood history - and yet Derek Mackay still finds time for the funnies.
The gag? He interrupted Labour's Richard Leonard to ask him to name his finance spokesperson.
Geddit? Pending a much delayed reshuffle, Labour's finance boss is…..Kezia Dugdale. She of the jungle.
Oh, please yourselves. They tittered in the chamber, anyway. It wasn't the only reference to the previously absent Kez, whoresumed her parliamentary duties today, just in time for tomorrow's budget.
Good morning and welcome to Budget Day!published at 12:56 Greenwich Mean Time 11 December 2017
12:56 GMT 11 December 2017Good morning and welcome to Budget Day on Holyrood Live.
The main event kicks off at 2pm, when Finance Secretary Derek Mackay will reveal his plans for the budget and the all important income tax decisions he has made.
After general questions, Nicola Sturgeon answers questions during first minister's questions.
We'll bring you extensive coverage, including social media reaction, from 12pm.
The lunchtime member's debate will see MSPs discuss the RBS branch closures.
After the budget the chamber will discuss delivering race equality.
MSPs will debate and vote on whether to pass the Signet Dependants' Annuity Fund Amendment (Scotland) Bill.