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Tory MSP Murdo Fraser thanks the cabinet secretary for bringing this Bill forward.

Mr Mackay says it shows what can happen when "we work together".

Mr Fraser says "we should do it more often cabinet secretary".

The committee concludes on that consensual note.

SNP MSP Ivan McKee kicks off questioning about other changes to LBTT which had been suggested by stakeholders, such as the Law Society of Scotland.

Derek Mackay explains the scope of the Bill is tight to ensure the legislation works as intended.

On other matters, he confirms he will write to the committee about them but they are not relevant to this Bill.

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Finance Secretary Derek Mackay will now give evidence on the Land and Buildings Transaction Tax (Relief from Additional Amount)(Scotland) Bill, external.

The Bill seeks to make the amendments made by the 2017 Order retrospective, enabling couples who have paid the additional amount of LBTT, in the scenario described, to claim a repayment regardless of the date on which they entered into the contract or the effective date of the transaction.

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The Finance Committee agrees to all Derek Mackay's amendments.

That concludes the Stage 2 proceedings for the Budget Bill.

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Scottish Green Party co-convener Patrick Harvie, not surprisingly, backs the amendments he secured.

Labour MSP James Kelly indicates support for the amendments, noting they do introduce new money to the budget.

However, he says overall the budget remains "not fit for purpose", particularly around local government.

He suggests local government has face £1.5bn of cumulative cuts since 2010.

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Mr Mackay details the amendments to the Budget Bill.

These include:

1: £70k for health/sport (Scottish Sports Asc)

2: £200k for environment & climate change portfolio

3: £10.5m for island ferries

4: £127m for local authorities

5: total change of £137.7m

Mr Mackay says most councils are telling him that they intend to use the 3% varying power on council tax.

The finance secretary says it is entirely up to councils to decide on this.

SNP MSP Ivan McKee pivots to public sector pay. He asks how many people will be affected.

Derek Mackay says it will benefit the majority of the public sector workforce.

He reiterates the Scottish government's intention to match any pay increase agreed at UK level for the NHS.

Labour MSP James Kelly suggests the policy is not fully funded in the budget.

The cabinet secretary disagrees.

Labour MSP Neil Bibby notes a number of local authorities still say they will need to make cuts.

He asks whether the cabinet secretary believes the funding is enough to prevent cuts.

Derek Mackay says local government will receive an above-inflation increase to its settlement.

He also lists a number of other areas which will support local economies and local services, including childcare and housing.

Philip Sim
BBC Scotland political reporter

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The changes to the income tax system in the Scottish budget mean almost everyone in the country will notice some difference in their lives. But what other big measures were in there, and exactly what will it mean for you?

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Read the full impact of the budget on you here.

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Scottish Green Party co-convener Patrick Harvie says in addition to the low carbon infrastructure settlement and the welcome shift on public sector pay, local government was the focus of discussions with the government.

Mr Harvie says the government decided to fund the deal from reserves and underspend.

He asks if the tax changes are enough to fund the £157m reversal of local government funding cut.

Mr Mackay says he is absolutely confident of that.

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Scotland faces "a much higher level of uncertainty and volatility" in its budgets due to new powers and Brexit, Holyrood's Finance Committee has said.

The group published its report on the government's draft budget, external, which marks the first use of new tax powers.

Members said new powers combined with economic uncertainty caused by Brexit meant it was "critical" there was "complete transparency" over budgets.

Here is the committee's report., external

Image source, Transport Scotland

Briefly asked about the rail development funding, the finance secretary reiterates this is being explored.

He says experts are being approached and some of the funding will be used for feasibility studies.