SNP MSP Richard Lochhead says it is an "extraordinary budget considering the circumstances."

Derek Mackay says that if they had the £1bn "that was bunged to the DUP" that will "help massively to resource our services".

Scottish Green Party co-convener welcomed Scottish government plans to create new rates and bands of Income Tax, saying it shows Green pressure is helping deliver a fairer Scotland.

The Greens also say their pressure on public sector pay has led to the proposed rise of 3% for workers earning up to £30,000.

But Mr Harvie warned that the draft budget fails the Greens' test on protecting council services, as ministers are proposing a real-terms cut in the local government resource budget.

So it looks like some festive negotiations will be required from Mr Mackay

Image source, bbc

So what happens next?

MSPs will get their first chance to vote on the plans in the new year, with the minority SNP government needing support from at least one opposition party in order to pass the budget.

The Scottish Green Party co-convener Patrick Harvie, who backed the government's budget last year after negotiations, has set out a list of demands that he has said the SNP must meet before his party will support its budget next year:

• calling for tax rises for higher earners and tax cuts for lower earners.
• call for a fully-funded, above inflation public sector pay increase.

The Greens are the fourth-largest party at Holyrood, with six MSPs, but the pro-independence party often hold the balance of power in the parliament.

Speaking at Edinburgh Napier University, Mr Harvie told party members that tax reform was the "only way" the SNP government could expect Green support for the 2018-19 budget.

The MSP reiterated his call for the SNP to drop its policy of cutting tax for the aviation industry and wealthy frequent fliers.

Will he be satisfied by what he has heard? Only time will tell.

Conservative MSP Miles Briggs says there is a "recruitment crisis in our NHS."

He says: "Hiking taxes - what message does that send out to people wanting to work in our NHS in Scotland?"

Derek Mackay answers that the government will "spend record sums on the NHS".

He also states that they support nursing students with bursaries, and says the Conservative UK government does not.

Mild uproar at SNP MSP Ben Macpherson's very flattering and soft question for his colleague.

Mr Mackay says the Tories were shouting at Mr Macpherson so he could not hear the whole question.

Derek Mackay repeats that "If local authorities choose to use their council tax powers that will raise £77m for local government services."

Tory MPS ask how much the "Nat tax budget" will cost to administer.

Mr Mackay says he thought Adam Tomkins was pro-devolution but when different choices are made for Scotland's income tax he complains.

Image source, Getty Images

The Scottish government has announced income tax changes that will see higher earners pay more than elsewhere in the UK - and lower earners pay less.

The country's finance secretary, Derek Mackay, announced 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.

But a starter rate of 19p in the pound will also be introduced, Mr Mackay confirmed in his draft budget.

Mr Mackay said the move will mean no-one earning less than £33,000 in Scotland will pay more tax.

Read more here

Labour MSP Jackie Baillie says the forecasts from the SFC predict much lower growth than the rest of the UK.

Mr Mackay says Ms Baillie is not properly representing the SFC report.

The Scottish Fiscal Commission (SFC) are saying that taxes will raise about £16 bn in 2018-19.

Commission chairwoman Lady Susan Rice says the forecast shows a "subdued outlook for economic growth", partly due to slow productivity growth and demographic challenges.

The commission's report predicts that the Scottish economy will grow at less than 1% a year until 2022.

GDP is predicted to grow by 0.7% in 2017 and 2018.

The forecast says it will rise to 1.1% in 2022.

Image source, get

SNP MSP Alex Neil congratulates the fianance secretary for the additioanl measures on child poverty.

Mr Neil asks if, between now and the finalisation of the budget, could more money be found for the Child Poverty Fund, as it is urgently needed.

Mr Mackay says Mr Neil raises a fair point.

He says many measures in the budget support the most vulnerable..

Labour MSP James Kelly says the budget means a £134m cut to local councils.

Mr Mackay revisits the never-ending comedy well that is I'm a Celebrity and says he can see why James Kelly only lasted 24 hours as finance spokesman for Scottish Labour.

"Kezia Dugdale might be back from the jungle but James Kelly might be auditioning for Pointless," he says.

Finace Secretary Derek Mackay says "Income tax will be made more progressive".

He says: "Why didn't I go further with raising the top rate of tax - all advice I have been given, essentially that was the optimal point to raise the most amount of money."