Image source, bbc

Lord Advocate James Wolffe QC says sexual offences make up 75% off the case load.

The Lord Advocate says these cases are dealt with by specialist prosecutors.

He says there should now be a single person for complainers to deal with now.

Ms Smith asks for reasons why action was not taken against the two footballers Goodwillie and Robinson.

The Lord Advocate says he agrees maintaining public confidence is of the highest importance, but says he cannot comment on individual prosecutorial decisions.

Labour MSP Elaine Smith asks the Scottish government whether the Lord Advocate will provide an update regarding how the Crown Office and Procurator Fiscal Service's reform of its working practices in dealing with sexual offence cases will help ensure that victims feel supported during the justice process.

Justice Secretary Michael Matheson says the procurement process to identify a contractor for the new facility is due to be complete in August.

The facility is expected to be operational by the end of 2020, he says.

Bruce Crawford asks about ensuring facilities are suitable for women.

Mr Matheson says two community custodial facilities will ensure women are located closer to their families.

Dean Lockhart raises mental health issues and the minister says the more local facilities will ensure ex-offenders have support upon leaving custody.

Image source, ge

Two mini prisons for women are to be opened by 2020, the Scottish government has announced.

The community custody units will be built in Glasgow's Maryhill district and Dundee, and will each hold 20 low risk offenders.

The justice secretary said the units would aid rehabilitation by holding prisoners closer to their homes.

The move is part of a wider plan to change the way women are treated by the criminal justice system.

That includes the demolition of Scotland's national female prison, HMP Cornton Vale in Stirlingshire.

SNP MSP Bruce Crawford asks the Scottish government whether it will provide an update on the future of Cornton Vale prison.

Image source, bbc

MSPs quiz justice ministers and law officers, before questioning culture, tourism and external affairs ministers.

Image source, bbc

MSPs will quiz justice ministers and law officers, before questioning culture, tourism and external affairs ministers.

Justice Minister Michael Matheson will deliver a ministerial statement on the Chief Constable Phil Gormley's leave of absence.

Image source, Glasgow City Council 2018

MSPs will then debate the Glasgow 2018 European Championships.

This evening's members' debate is led by Tory MSP Adam Tomkins who will mark Holocaust Memorial Day 2018.

Image source, Auschwitz

Looking to the long-term, Green MSP Patrick Harvie asks about the potential for forecasts to be wrong.

The finance secretary says the forecast may be incorrect and, if this is the case, it will need to be reconciled in a future budget.

He highlights several suggestions that the SFC's forecasts are cautious and says this might be a positive given the risks involved.

"Reconciliation shouldn't be a massive shift," he argues.

Douglas Fraser
Scotland business & economy editor

Image source, bbc

Councils were reassured in the budget speech that they would get the same amount of funding as last year. That was in cash terms, so it didn't account for inflation. Nor did it take into account the cost of expanding the provision of childcare, and higher pay for social care workers.

The Scottish Parliament's information centre (SPICe) has also producedits own budget analysis, external. This might help resolve political disputes about how to measure the funds made available.

SPICe says total capital grants are up, by nearly 10%. It is the resource, or revenue, or day-to-day budget, for running services, that is the subject of dispute.

Taking the general resource grant, plus the takings from business rates, councils have 2% less in real terms to spend on the services they continue to provide. That's £184m.

They can gain more funds on condition that they spend them on Holyrood's priorities. If they do so, their budgets are down, in real terms, by 1.4%, or £135m. That's before they make decisions about council tax.

Raising that by 3% could provide an extra £77m, in total - and that could wipe out the gain of £20 per year to lower earning tax-payers through creating a 'starter rate' of income tax.

Mr Mackay says council tax is still lower on average than it is south of the border.

The finance secretary says local authorities should have the discretion to increase council tax by 3%.

He says this is proportionate.

Laboutr MSP Neil Bibby says people on low incomes could see any benefit to the changes in income tax wiped out by council tax increases.

Image source, bbc

Mr Mackay says council tax is not for the government to set but for councils.

He says he is looking forward to hearing Labour's position on income tax.

Mr Bibby asks if it would not be more progressive to provide £77m to councils through income tax.

The minister says the changes to income tax are progressive and he says this is more progressive than council tax.

Image source, bbc

Before the budget Nicola Sturgeon set out a discussion paper on income tax.

What were the options on the table?

The Scottish government paper, external examined the positions of each political party, before setting out a series of potential "alternative approaches" which might well resemble the final deal.

Click here for more detail on the discussion paper proposals.

Image source, Getty Images

And click here for Derek Mackay's income tax choices in the draft budget.

Green MSP Patrick Harvie asks why the Scottish government is not increasing the top rate of tax by above inflation.

"The structure right now is where we think it should be" following engagement with stakeholders, replies Derek Mackay.

He cites balancing behavioural effects and the amount of money the government needs to raise to meet spending commitments.

Image source, bbc

Labour MSP James Kelly says someone earning £55,000 will pay £35 less in tax.

Mr Mackay says this is a structural change to make the tax system fairer overall.

He says 70% of taxpayers pay less not more and those that earn more will pay more.

Mr Kelly says the tax changes are "weak and incoherent".

"It is a major step in delivering a fairer structure," says Derek Mackay.

Labour MSP James Kelly describes the income tax proposals as "weak" given the Scottish government's stated aims.

Finance Secretary Derek Mackay says the budget is balanced.

He argues it is pro-business, pro-public sector, and designed to boost economy growth and create a fairer society.

"I would not accept the charge that Mr Kelly has made."

Tory MSP Adam Tomkins notes people at the lower end of the higher rate of income tax will receive a tax cut next year.

Derek Mackay says inflation is creating an anomaly around the higher rate threshold, but explains this is an unintended consequence of a structural reset.

Tory MSP Adam Tomkins seizes on this phrase, asking about other unintended consequences, such as around the married couples allowance.

Mr Mackay says he engages regularly with the UK government to ensure changes can be delivered effectively.

Aidan Grisewood, deputy director at the Scottish government's fiscal responsibility division, provides more detail on the married couples allowance specifically.

He says the two governments are working to resolve to consequence of the differences between the intermediate and higher rates of income tax.