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Justice Secretary Michael Matheson will now give a statement on undercover policing and will answer questions on the resignation of Police Scotland's Chief Constable Phil Gormley.

Deputy First Minister John Swinney says the survey reinforces the fact that the majority of Scots did not vote for Brexit in the first place.

He adds that the Scottish government recognises arguments in favour of a second vote, but says it is not its policy.

Lib Dem MSP Alex Cole Hamilton asks the Scottish government what its response is to the recent Guardian/ICM survey, which suggests that 69% of people in Scotland support a referendum on the final terms of Brexit.

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The most significant change is themove to a five-band income tax system.

Scotland currently has three income tax bands - a 20p basic rate, a 40p higher rate kicking in at £43,001 and a 45p additional rate for earnings over £150,000.

The budget redraws the system by adding a 19p "starter" rate and a 21p intermediate rate, while adding 1p to the higher and additional rates to create a five-band system.

The new starter rate, combined with the increase to the tax-free allowance, means many Scots will actually pay less than they do in the coming financial year than they do right now.

Overall, 70% of Scottish taxpayers will pay less, while 55% will pay less than they would if they lived elsewhere in the UK. That does, of course, mean 30% will pay more than they did last year - and 45% will pay more than they would if they lived south of the border.

Read more here

Tory MSP Jamie Greene asks how many people in North Ayrshire will see their income tax increase in 2018-19.

Finance Secretary Derek Mackay points to the child poverty fund, baby boxes, expanding childcare and the Attainment Scotland Fund, all of which he says help with progress towards eliminating child poverty.

Elaine Smith asks about the Give Me 5 campaign, which calls for a top-up of child benefit by £5 per week.

Mr Mackay says the Poverty and Inequality Commission has been asked to provide advice on this.

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Scotland's progress in reducing poverty is in "peril", the Scottish government has been warned.

A new report by the Joseph Rowntree Foundation (JRF) found that poverty is lower in Scotland than in the rest of the UK.

And it discovered that falls in poverty among pensioners and families with children have been greater and more sustained north of the border.

But it said housing costs, low pay and benefits changes put progress at risk.

Read more here.

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MSPs have passed a bill containing a series of new targets for the reduction of child poverty in Scotland.

The Child Poverty (Scotland) Bill, external sets out four statutory goals which the government is expected to hit by 2030.

It was brought forward in response to the repeal of sections of the UK Child Poverty Act, to reinstate the use of a set of income-based targets.

Equalities Secretary Angela Constance called the bill a "historic milestone" in the fight against poverty.

Labour MSP Elaine Smith asks what discussions the finance secretary has had with the communities, social security and equalities secretary regarding how the 2018-19 Budget can contribute to tackling child poverty.

Tory MSP Liam Kerr asks the Scottish government how much financial assistance has been given to businesses through the Scottish Growth Scheme, and whether this was in the form of loans, guarantees, equity or another form of assistance.

Finance and constitution committee convener Bruce Crawford says the ball is in the UK government's court to respond to concerns around the EU (Withdrawal) Bill and devolution settlement.

John Swinney says a clear direction has been given to the UK government on how to make the Bill compatible with devolution.

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Tory MSP Adam Tomkins says the UK government has repeatedly committed to amend the EU Withdrawal Bill and that to introduce a continuity bill would be "unneccessary, premature and unwise".

Mr Swinney says as things currently stand the Finance and Constitution Committee could not give legislative consent to the EU Withdrawal Bill

The deputy first minister says he is less optimistic than Mr Tomkins.

As things stand just now the Scottish government cannot give legislative consent to the Bill, says Mr Swinney.

Deputy First Minister John Swinney says all parties have agreed the EU (Withdrawal) Bill is incompatible with the devolution settlement and therefore cannot give consent.

He says a Continuity Bill may be required as a result, with a letter on the Bill sent to the presiding officer on 10 January.

Patrick Harvie accepts it is not possible for the Bill to be published yet, but he urges the Scottish government to publish a discussion paper.

Mr Swinney says Brexit Minister Michael Russell has set out to the finance and constitution committee the provisions which would be necessary to prevent disruption.

He agrees to consider the point about dialogue and scrutiny of the Bill, but adds this must be dealt with alongside ongoing discussions with the UK government on the EU (Withdrawal) Bill amendments.

Image source, PA

Scottish and Welsh ministers have briefed peers on why they believe Brexit legislation needs to be amended.

Scotland's Brexit minister Michael Russell and his Welsh counterpart Mark Drakeford outlined their concerns, at a meeting in London.

Both governments have said the EU Withdrawal Bill in its current form amounts to a "power grab".

The House of Lords constitution committee has called on the UK government to amend the bill.

Mr Russell said "We will also be bringing forward our own continuity bills, which are the attempts by our own chambers to actually resolve this issue."

• Scotland Brexit bill likely next month

Scottish Green Party co-convener Patrick Harvie asks what would be involved in an EU continuity bill, in the event that the Parliament does not give legislative consent to the EU withdrawal bill.

Mr Brown says it is time for the UK government to put jobs and living standards first and take into account all parts of the UK.

The economy secretary says Theresa May has shown utter disrespect to the devolved nations by saying the UK will leave the customs union.

Image source, Scottish Government

Scotland's economy would be £12.7bn a year worse off under a so-called hard Brexit, according to analysis by the Scottish government.

The figure is contained ina paper on the impact of UK withdrawal from the European Union, external.

It calculates the cost to Scotland of the UK leaving the single market with or without a trade deal.

The UK government insists it is seeking a Brexit deal that will work for the whole of the UK.

Read more here.

SNP MSP Ash Denham asks the Scottish government what impact a hard Brexit will have on the Scottish economy.

Labour MSP Jackie Baillie asks what forward planning has been done to mitigate job losses and create more high-skilled, highly-paid jobs.

Jamie Hepburn points to the strategic labour market group and says it will happily engage with anyone with concerns.

He adds the workforce must also be ready and adaptable, and highlights the developing the young workforce strategy and STEM strategy as attempts to improve this.