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Tory MSP Rachael Hamilton says Nicola Sturgeon has now lost the trust of Scotland's businesses that Alex Salmond tried to gain.

Ms Hamilton says: "The Scottish Retail Consortium has warned that Nat taxes would hurt our shops."

The Tory MSP says the Scottish government's record on the economy is woeful.

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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

"I have more faith in people than Murdo Fraser", SNP MSP Gillian Martin says in reference to people being willing to pay more for public services.

Hard-working families are not just families that are higher earners, she says, stating low income families are hard working too.

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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?

Read the full impact of the budget on you here.

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Labour MSP Neil Bibby says the Scottish government need to come forward with a sustainable plan for income tax, which they have failed to do so far.

Mr Bibby says the richer should pay more in income tax as a matter of principle.

The SNP only put a penny on the top rate, whereas Labour propose a top rate of 50p says the Labour MSP.

He says this is a budget that ends up looking both ways and pleases no-one and says "we need to be bolder" in terms of tax.

Tory MSP Alison Harris suggests teachers, nurses, social workers and police officers will pay more as a result of these income tax changes.

SNP MSP Emma Harper argues nurses do not generally earn enough see their taxes increase.

Ms Harris says some nurses do earn over £33,000 and they will be affected.

Removing money from consumers pockets risks economic growth, the Tory MSP argues, adding economic stimulus will help protect public services, not higher taxes.

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Ahead of the historic vote on the Scottish rate resolution, a bit of history in the chamber.

Deputy Presiding Officer Christine Grahame asks John Mason to wind up "right now please".

With an immediate "ok", the SNP MSP does just that and sits down.

"That was terribly effective, my goodness, at last, at last I'm being obeyed."

Chuckles abound around the chamber.

Labour MSP Elaine Smith says her party's tax proposals will help create a more equal Scotland and focuses the rest of her contribution on the calls to top-up child benefit by £5 per week.

Finance Secretary Derek Mackay points to research indicating only £3 of every £10 would go directly to children living in poverty.

Responding to the idea that raising taxes by more could lead to an increase in tax avoidance, Elaine Smith argues people do not act out of self-interest alone when it comes to tax.

She says helping children out of poverty would be a cause that many people would be willing to put their taxes towards.

SNP MSP Stuart McMillan highlights predictions that the need for emergency food packages will rise this year.

Attributing this to welfare policy at UK level, he says the Conservatives should apologise to the people of Scotland and "beg for forgiveness".

The tactic being taken by the Scottish government will protect public services and grow the economy, argues Mr McMillan.

The deal that is on the table for Scotland is the best deal in the UK, the MSP says.

Scottish Lib Dem leader Willie Rennie calls for an "open and frank" debate on how to use income tax powers.

He explains his party backed a penny increase in the last election to direct the additional revenue towards education.

There is a question over the SNP's integrity given it previously promised not to increase the basic rate of tax, argues Mr Rennie.

The Lib Dems will not support the proposals before parliament today because it does not address shortfalls in education funding, he confirms.

The Scottish Lib Dems leader calls for investment in nurseries, schools and colleges - and warns that failing to do so will have a long-term effect on the economy.

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The Scottish budget passed its first parliamentary hurdle on January 31st, after winning the support of the Greens.

Finance Secretary Derek Mackay had been in negotiations with opposition leaders to find backing for the plans he first outlined in December.

A deal was reached after the Greens won an additional £170m for local councils.

And public sector pay rises will now apply to 75% of workers rather than the 51% that was originally proposed.

• Scottish budget: what does it mean for me?
• Scottish income tax proposals unveiled

Read more here.

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Scottish Green Party co-convener Patrick Harvie says high earners get the benefit from increasing the personal allowance and he says it is not a progressive tax.

Mr Harvie calls for fair progressive use of taxation.

He says today's proposals are not perfect, but adds that the rate resolution is a bold step.

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Councils have asked the Scottish government for more cash to pay for public sector pay rises.

Ministers announced an end to the public workers' pay cap as part of their 2018/19 tax and spending plans.

The budget deal with the Scottish Greens means pay rises will now apply to 75% of public sector staff.

The Greens' deal also won an additional £170 million for councils, but umbrella group Cosla said pay remains a major issue for local authorities.

• Council workers call for 6.5% pay rise
• Scots budget: what does it mean for me?
• Scotland to end public sector pay cap

Mr Kelly said there needed to be a much more ambitious tax plan that met the big challenges.

He says the SNP rate resolution falls way short and should be rejected at 5pm.

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.

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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.