Image source, bbc

MSPs have agreed changes to Scotland's income tax system which will set up new rates and bands.

Finance Secretary Derek Mackay has put forward plans for a new five-band system which will cut bills for lower earners but raise them for others.

MSPs passed the proposals, which are part of the budget deal the SNP struck with the Greens, by 67 votes to 50.

The vote means Mr Mackay's spending plans will go to the Holyrood chamber for final approval on Wednesday.

The Conservatives and Labour opposed the changes, which will come into force from the start of the new financial year in April.

• Budget calculator - are you better or worse off?

• Scotland's budget: what does it mean for me?
• Look back at the debate with Holyrood Live

Mr Mackay says the Scottish government has worked hard to secure the passage of the Budget Bill and thanks "those who have engaged constructively" on this.

Labour MSP Monica Lennon asks why 28,000 jobs have been taken out of local government in the past few years.

Mr Mackay accuses Labour of continuing to scaremonger, defending the settlement offered to councils.

Economic challenges around Brexit uncertainty and a declining working age population are highlighted, but he says business confidence improvements is encouraging.

Tory MSP Dean Lockhart says the SNP is overseeing the longest period of weak growth for 60 years.

The finance secretary argues the Conservatives cannot abdicate its responsibility for macro-economic policy.

The Scottish government's tax and spending plans for the next year are expected to pass their final parliamentary hurdle later.

The budget includes major changes to Scotland's income tax rates and bands, which will see middle and high earners pay more and lower earners pay less.

The minority SNP government struck a deal with the Scottish Greens last month that will give them enough votes to pass the budget.

The final vote will be held at 17:15.

The deal agreed with the Greens will see the party's six MSPs support the budget in return for a package which includes £170m more for local councils than had originally been proposed.

• Will the tax changes leave you better or worse off?
• Scottish budget: what does it mean for me?

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Finance Secretary Derek Mackay says: "This is a bill of huge importance to Scotland."

Mr Mackay says the Budget Bill calls for £1.2bn of additional expenditure to build a fairer and more progressive Scotland.

Labour MSP James Kelly asks if it is progressive that MSPs will only pay an additional 29p in tax.

Mr Mackay says: "James Kelly is just simply wrong."

The finance secretary calls on Labour to welcome the investment in public services.

Image source, PA/Scottish Parliament/BBC

MSPs will now debate the Budget Bill for the final time, before voting on whether to pass it or not during decision time at around 5.15pm.

Image source, BBC/PA/GettyImages/Scottish Parliament

Due to an urgent question on the delay to the BTP Scotland merger with Police Scotland, the crucial Stage 3 debate on the Budget Bill will be delayed by around 15 minutes, as will decision time this evening, which we expect at 5.15pm.

But hey, your here now, so enjoy the end of portofolio questions with us.

Then we'll bring you extensive coverage of debate and vote on the budget.

Back in 2014, the Royal Horticultural Society urged gardeners to move away from using peat compost.

Peat-based compost is harmful because it leads to further depletion of peat bogs, which are important for storing carbon.

Scottish peats have been estimated to hold 1,600 million tonnes.

Last year the Scottish government pledged £8m to restore damaged moors where peat left exposed can be dried out by the sun. This then releases carbon into the atmosphere.

Tory MSP Maurice Corry asks about a target date for phasing out the use of peat-based products in horticulture.

Image source, BBC Radio Scotland

The Convention on Wetlands, called the Ramsar Convention, external, is the intergovernmental treaty that provides the framework for the conservation and wise use of wetlands and their resources.

The Convention was adopted in the Iranian city of Ramsar in 1971 and came into force in 1975.

Since then, almost 90% of UN member states, from all the world’s geographic regions, have acceded to become “Contracting Parties”.

Click here to view the convention., external

Labour MSP Claudia Beamish queries the level of protection given to wetlands in Scotland covered by the Ramsar Convention in comparison to sites in the rest of the UK.

SNP MSP Ash Denham asks about actions to protect mobile marine species.

Labour MSP Elaine Smith queries the environmental protection of green belt land in the Central Scotland region.

Conservative MSP Michelle Ballantyne asks about support for environmental protection in the Scottish Borders.

Mr Rumbles asks if ministers will call in the decision to approve the new Aberdeen stadium for an independent review.

Environment Secretary Roseanna Cunningham says both Aberdeen City and Aberdeenshire councils have a responsibility to consider the designation and protection of green belt land.

She says it is not for her to comment on the merits of any application though she is aware of the concerns around the stadium.

Image source, SNS

Aberdeen FC's plans to build a new stadium have been overwhelmingly approved by councillors.

The club wants to construct the £50m stadium and training facilities at Kingsford, near Westhill. The plans were put on hold last October.

Aberdeen FC says the new facilities are vital to its future. Objectors say the stadium should be located elsewhere.

Planners backed the project, and councillors voted 32-9 in favour on Monday afternoon.

Objections have been raised on grounds including potential traffic issues and loss of green belt land.

Objectors will now pursue a judicial review.

Read more here.

Lib Dems MSP Mike Rumbles asks for the Scottish government's position on the potential environmental impact of developing on the green belt around Aberdeen.