Quickly we turn to questions on the environment, climate change and land reformpublished at 14:38 Greenwich Mean Time 21 February 2018
MSPs will now asks questions to ministers responsible for the environment, climate change and land reform.
Summary
The final debate on the Budget Bill takes place ahead of the crucial vote at decision time
The Scottish government's tax and spending plans for the next year are expected to pass their final parliamentary hurdle
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
Quickly we turn to questions on the environment, climate change and land reformpublished at 14:38 Greenwich Mean Time 21 February 2018
Scotland should be at the negotiating table says cabinet secretarypublished at 14:37 Greenwich Mean Time 21 February 2018
Pragmatic arrangements which allow Scotland to continue to participate in negotiations during any transition period are necessary, argues Fergus Ewing.
He says the current EU fisheries policy does not suit Scottish needs because there has not been a Scottish representative at the table.
Postpublished at 14:37 Greenwich Mean Time 21 February 2018
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End of twitter postPostpublished at 14:36 Greenwich Mean Time 21 February 2018
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End of twitter postBackground: Deal agreed in EU fishing talkspublished at 14:34 Greenwich Mean Time 21 February 2018
Image source, Getty ImagesA deal has been reached over fishing quotas in EU waters, with increases for North Sea cod, haddock and monkfish.
Following negotiations in Brussels, member states agreed limits on 53 stocks.
Two thirds of fish in the North Sea and Atlantic fisheries will be subject to sustainable catch limits next year.
The UK government welcomed the deal while the Scottish Fishermen's Federation said it was waiting to study the detail.
The negotiations are likely to be some of the last before Britain leaves the EU and the Common Fisheries Policy.
Future fisheries negotiationspublished at 14:34 Greenwich Mean Time 21 February 2018
SNP MSP Richard Lochhead queries the influence of a Brexit transition period on future fisheries negotiations.
Disagreement over tree planting statspublished at 14:32 Greenwich Mean Time 21 February 2018
Ms Harris expresses concern about a decline in tree planting.
Fergus Ewing denies that planting is falling, arguing it is rising "very substantially".
Forestry supportpublished at 14:31 Greenwich Mean Time 21 February 2018
Tory MSP Alison Harris raises support provided to the forestry sector.
Wind farms linked to drop in tourism jobs says Tory MSPpublished at 14:30 Greenwich Mean Time 21 February 2018
Rural Economy Secretary Fergus Ewing says the Scottish government supports sustainable growth in rural areas.
Mr Simpson points to research from Mountaineering Scotland indicating a drop in jobs occurs when wind farms are built in scenic places.
The cabinet secretary says tourism is "hugely successful" due to the scenery, which is "by no means hampered by wind development".
Impact of developments on rural economypublished at 14:27 Greenwich Mean Time 21 February 2018
Tory MSP Graham Simpson wonders how the Scottish government ensures that the rural economy is not adversely impacted on by large-scale developments.
Postpublished at 14:25 Greenwich Mean Time 21 February 2018
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End of twitter postPostpublished at 14:24 Greenwich Mean Time 21 February 2018
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End of twitter postPostpublished at 14:23 Greenwich Mean Time 21 February 2018
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End of twitter postBackground: Rural businesses 'not preparing adequately for Brexit'published at 14:23 Greenwich Mean Time 21 February 2018
Image source, PAMany small rural businesses are not preparing adequately for the impact of Brexit, according to Scotland's National Council of Rural Advisors.
The panel said in its first report a smaller labour pool will increase competition for workers, increasing costs - particularly for family firms.
While much focus has been on seasonal labour, the report says many jobs are highly skilled and permanent posts.
The panel was set up to advise the Scottish government on rural policy.
The report says 95% of vets in red meat processing plants are foreign nationals.
A weakened pound has seen a tourism boost in the Highlands, but the group warns of a "real possibility" of insufficient labour to meet the needs of visitors.
Migration and the rural economypublished at 14:23 Greenwich Mean Time 21 February 2018
SNP MSP James Dornan queries the importance of the EU migrant workforce on the rural economy.
Tory MSP suggest Brexit will benefit fisheriespublished at 14:22 Greenwich Mean Time 21 February 2018
Rural Economy Secretary Fergus Ewing describes the mood in the fishing sector as "positive".
This is attributed to improvements to sustainable fishing.
Mr Cameron suggests Brexit will allow Scotland to create a better fisheries policy.
The cabinet secretary does not agree and expressed concern that the rights of Scottish fishers will be traded away in Brexit negotiations.
He also queries what will replace the European Maritime and Fisheries Fund.
Fishing sector futurepublished at 14:19 Greenwich Mean Time 21 February 2018
Conservative MSP Donald Cameron raises the future of Scotland's fishing sector.
Portfolio questions beginspublished at 14:19 Greenwich Mean Time 21 February 2018
Image source, BBC/ThinkstockKicking off this afternoon's proceedings is portfolio questions.
First up, MSPs with quiz ministers on the rural economy and connectivity.
Green MSP asks if there are 'hitherto unkown factors' behind delaypublished at 14:17 Greenwich Mean Time 21 February 2018
Image source, bbcImage caption, Scottish Green MSP John Finnie
Scottish Green MSP John Finnie asks if there are any hitherto unkown factors that have led to this decision.
Mr Matheson says the integration of IT is key.
Labour MSP highlights staff opposition to mergerpublished at 14:16 Greenwich Mean Time 21 February 2018
Image caption, Labour MSP Daniel Johnson
Labour MSP Daniel Johnson highlights opposition to the integration by frontline officers and urges the Scottish government to stop the merger.
Justice Secretary Michael Matheson reiterates the merger was agreed by parliament.
He argues the additional time will improve communications with staff on its benefits.