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Scottish Green Party co-convener Partick Harvie says he remains disappointed that progressive political parties are not attempting to get change in the budget.

Mr Harvie says the budget does not relieve local government pressures but it sees a real terms increase in funding for councils which is important.

He says local government has utter dependence on Scottish government funding.

The Scottish Greens co-convener calls for responsibility for local taxation to be given to councils.

The current system of council tax must end, he says.

The amendments debated by the Finance and Constitution Committee on 7 February give affect to the changes announced in the stage 1 debate.

These covered:

• £127m for local government
• £10.5m for inter-island ferries for Orkney and Shetland
• £2m for fuel poverty
• £200,000 for delivering marine protected areas
• £70,000 for the Scottish Sports Association

In addition, Finance Secretary Derek Mackay stated that up to £2m will be available for a local rail development fund, though this is not covered in the amendments as discussion on this is ongoing.

Labour MSP James Kelly says that to offer fair pay to the public sector and tackle child poverty, there has to be a tax plan which raises adequate revenue.

He accuses the Scottish government of not having the political will to do this, adding Derek Mackay has a "poverty of ambition".

You don't grow the economy by cutting public services, removing teachers from schools and reducing college budgets, he says.

Mr Kelly argues investment is needed to create a skilled economy.

In January Scottish Labour put forward budget proposals to raise and spend an extra £960m with radical changes to taxation.

Labour's proposals would alter the system even further than the Scottish government proposals , with higher taxes and spending.

Image source, bbc

Image source, bbc

Leader Richard Leonard said "radical" use of Holyrood's tax powers could "end the failed experiment of austerity".

However, Mr Mackay said the "fantasy figures" were "riddled with blunders" and would actually raise far less money than Labour claim, while the Scottish Conservatives accused both parties of "hammering" taxpayers.

Read more here.

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Labour MSP James Kelly says this budget "fails the need of Scotland's communities".

The Labour MSP says even after the changes following the "grubby deal" between Derek Mackay and the Greens there is a £386m black hole in local government funding.

He says councils are having to cut library posts and teaching posts and learning assistants.

The Labour MSP highlights the "modern scandal of children living in poverty in Scotland".

He accuses the SNP of having drastic A&E figures and says this budget has failed and is not fit for purpose.

This budget does not address the "woeful situation" of the Scottish economy, the Scottish Conservative economy spokesperson says.

"It should have been a budget for growth, instead it is a budget for cuts to public services and higher taxes," Murdo Fraser argues.

Image source, PA/Getty Images

The deal between the Derek Mackay and the Greens will see:

• an additional £170m going to local councils
• raise public sector pay for 75% of workers rather than 51%
• all public sector employees earning up to £36,500 will now receive a minimum 3% pay increase
• increase to the new higher rate threshold by 1% to £43,340, to address
• an additional £10.5m to help fund inter-island ferries in Orkney and Shetland

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Mr Fraser says to provide "Patrick's pocket money" the finance secretary was able to find £110m from underspends and reserves.

The Tory MSP says this despite Mr Mackay saying there was at tight financial management.

Yet there was a 70% increase of £110m found from what the finance secretary told the Finance Committee was available, says Mr Fraser.

He says the finance secretary must have had the money "squirreled away" and chose not to disclose this to MSPs.

Brian Taylor
BBC Scotland Political Editor

Analysis by BBC Scotland political editor Brian Taylor

It was a historic moment. Holyrood making substantial use of income tax powers for the first time. MSPs voting for the biggest change in taxation since the advent of devolution.

As is so often the case with such moments, there was a certain lassitude about proceedings. A sense of role play. All passion spent, a sense of a token, faintly totemic debate.

I do not remotely blame our MSPs for this. The budget and tax debate has been, understandably and rightly, prolonged.

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We had an outline of taxation principles, which invited a widespread debate. We then had the draft budget. After detailed and difficult negotiation, the deal between the SNP and the Greens. Then we had the stage one scrutiny, the stage one debate and vote, stage two amendments, today's tax resolution. And tomorrow, finally, the stage three vote on the budget.

All of which makes for thorough and welcome scrutiny. A job done. It adds to the sense of serious politics. At the same time, inevitably, it may remove a little of the drama. Hence the faint sense of ennui around the chamber today.

Read more from Brian here

Tory MSP Murdo Fraser says the income tax proposals send out a message that Scotland will be the most taxed part of the UK.

Stating councils are still having to make cuts, Mr Fraser argues people are getting poorer public services while being asked to pay more.

He refers to concerns from COSLA that the settlement being offered will lead to either cuts to services or increases to council tax.

"If you grew the economy, you'd have more money to spend".

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Mr Mackay says when it comes to decision time he invites MSPs to support his budget, which he says sees Scotland being the fairest taxed part of the UK and the lowest taxed part of the UK.

The finance secretary says this budget delivers the best deal on taxation in the whole of the UK.

Labour MSP Jenny Marra calls for the Scottish government to "drop the regressive sports tax" which means communities will have to use "crumbling" leisure facilities.

Mr Mackay first criticises Labour's tax proposals and then adds he has not followed the Barclay recommendations on leisure facilities.

Derek Mackay points to investment to support environmental policy and tackle homelessness.

He states this means future growth will be "inclusive and sustainable".

On local government funding, he says the "above-inflation investment" has been welcomed by COSLA and notes so far 11 councils have opted to raise council tax for additional revenue.

Image source, bbc

Finance Secretary Derek Mackay says the government is investing in economic growth in the teeth ot Tory cuts.

Mr Mackay says today's bill invests £1.2bn in the transport system.

Scottish Lib Dem leader Willie Rennie says there has been a rise in unemployment today of 14,000 people.

Mr Mackay insists this is less than last year and all the more reason to back his budget.

He says the budget invests £146m will be invested in energy efficiency.