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Culture and justice ministers face portfolio questions after lunch.

Then MSPs debate the Historical Sexual Offences (Pardons and Disregards) (Scotland) Bill for the last time - with the vote due at 5pm.

SNP MSP Ruth Maguire will lead a member's debate on the ‘Citizen Girl Initiative’.

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The cabinet secretary moves the Scottish Fiscal Commission (Modification of Functions) Regulations 2018 [draft], external.

The regulations expand the functions of the SFC to allow it to forecast assigned VAT receipts.

They also remove the requirement for the SFC to prepare a report for introduction of the Budget Bill, instead creating a requirement for a report to support the medium term financial outlook.

The committee unanimously recommends the regulations.

The finance secretary argues Scotland must continue to benefit from funding streams which it currently gets from the UK "if the UK government insists on tearing us out of the European Union".

He warns that if it does not, this will lead to less resource for skills, farm payments and more.

Portfolios must plan right now if there is no certainty, Mr Mackay adds.

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Labour MSP Neil Bibby refers to the deferring of Air Departure Tax beyond April 2019.

Mr Bibby asks if the government is still committed to cutting it by 50% and then abolishing it.

Mr Mackay says that remains the policy when resources allow.

He adds this will happen when the Highlands and Islands exemption is resolved.

Green MSP Patrick Harvie asks about a previous commitment to ensure low-carbon investment increased year on year.

I would have expected more detail on how the government will meet its policies on increasing the proportion of capital for low-carbon, says Mr Harvie.

Mr Mackay emphasises that the policy continues, but argues the MTFS is not the place to put the full detail on this.

He agrees to provide further information in preparation for the budget.

Labour MSP James Kelly calls for a commitment to real terms increases for Scotland's councils in forthcoming budgets.

Mr Mackay insists: "I have done my best to give them the best settlement possible in the circumstances."

He commits to engage with COSLA during the budgetary process.

The minister explains he has not set out a commitment to real terms increases.

Labour MSP James Kelly turns back to the cabinet secretary saying he was "surprised" about the change to forecasts.

"In truth, you must have been absolutely raging."

He says at the budget he anticipated £160m to be released through tax changes, but instead £209m is expected to the taken out.

"I'm raging at those comments, that characterisation," quips Mr Mackay.

"This is my raging face."

More seriously, the minister says he will respond to the forecasts prudently and they will be revisited when there is more information.

There is not budget impact at this time, he reiterates.

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Finance Seretary Derek Mackay explains if the UK government gives certainty and clarity on its tax plans it will allow the Scottish government greater ability to plan.

Mr Mackay says the shape of the budget is characterised in the MTFS.

Mr Fraser asks if higher taxes deter people coming to Scotland to live.

"Nice try Mr Fraser," replies the finance secretary.

Not surprisingly Mr Mackay calls for the devolution of all economic levers, including immigration control.

Scotland's economy grew by 0.3% during the final three months of 2017, official figures have shown.

After four quarters of positive growth, Scottish gross domestic product (GDP) was up 1.1% by the end of the year compared to the same point in 2016.

Equivalent UK growth was 1.4% over the same period, and 0.4% for the quarter.

Scottish ministers welcomed "strong" performance, but the UK government said the gap between Scotland and the UK as a whole was "increasingly concerning".

Read more.

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The SFC does not foresee, external GDP growth reaching 1% in the period running up to 2023, lagging behind Office for Budget Responsibility forecasts for the UK as a whole.

The commission also said real wages were lower today than they were a decade ago, and that the outlook was weaker than expected, with no real-terms growth until 2020.

This has an impact on the predicted tax take over the coming years, which has also been cut back.

The forecast income tax take for 2018-19 has been revised downward by £209m as a result of weaker than expected wage growth.

"I think a helpful debate is emerging on immigration," says the cabinet secretary.

He repeats his calls for powers to come to Scotland.

Convener Bruce Crawford turns discussion to income tax forecasts, querying the impact on the budget.

There is no immediate impact, Mr Mackay says.

On first sight I was as surprised as the committee on the change between the December 2017 forecasts and the new ones, he explains.

The minister assures the committee that the Scottish government will balance the books.

Other reasons to be more cheerful are that these are not the final forecasts, he adds, and there will be more hard data ahead of the budget.

Mr Tomkins asks what's new in the document that will help subject committees scrutinise the budget process.

The finance secretary explains there are no new policies in the MTFS.

Mr Mackay reiterates his call to unlock £5bn for the Scottish economy, detailed in the strategy.

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Mr Tomkins asks how this document will help the health or education committees scrutinise the budget process.

The finance secretary says the paper sets out the government's key commitments and the challenges faced.

He explains any committee can scrutinise the appropriate cabinet secretary on the spending plans all year round.

There will be a MTFS specifically for the health service that will be published imminently, he tells the committee.

Tory MSP Adam Tomkins notes the MTFS was brought about as part of efforts to improve the budget scrutiny process overall.

Mr Mackay says he is open to suggestions on how to improve the MTFS going forward.

The Scottish government can only follow the UK government budget in the autumn, he explains.

So it makes sense for the Scottish government to produce a statement and outlook in the form of the MTFS, allowing the parliament to look at issues in more depth, Mr Mackay states.

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Finance Secretary Derek Mackay says reducing immigration to the tens of thousands, as the prime minister has discussed, is clearly unhelpful to Scotland.

Mr Mackay explains this has a disproportionate impact on Scotland and the UK "one size fits all" policy on immigration will subdue the potential around economic growth.

He argues Scotland has a far more welcoming and positive case to make around immigration and calls for more immigration control.

"Frankly I think the time has come to look again at what powers Scotland should have."