NUS Scotland President Liam McCabe said: "Today’s budget failed to state how the government intends to invest in and deliver a student support system based on fairness, parity and clarity, as set out in the independent review of student support.”

Labour MSP Neil Findlay says 1,000 Scottish people are dying from drugs per year.

There is no money in this budget to address this "national crisis", he argues.

Mr Mackay says such strategies are invested in via health and local government portfolios, both of which will see an increase.

Image source, Getty Iamges

Tory MSP Peter Chapman says we were promised that the R100 programme would receive a spend of £600m for superfast broadband for everyone in Scotland.

Mr Chapman says the total digital connectivity funding in this budget is just £32.9m.

He asks what has happened to the £600m?

We are still committed to spend £600m which is an incredible spend because it should have been done by the UK government, replies Mr Mackay.

The Scottish government has published its Scottish Budget 2019-20 , externaldocument.

The full text of Finance Secretary Derek Mackay's speech, external is also available, as is information on income tax, external.

Green MSP Andy Wightman says HMRC data indicates that those on the lowest incomes spend 38% of their income on tax, compared to 27.4% for higher earners.

A progressive tax is when the rate rises with the tax base, he says. He calls for council tax to be scrapped.

Mr Mackay says the Scottish government was elected on the 2016 manifesto commitment on council tax regarding bands, which has been delivered.

He offers to engage with other parties to discuss this further..

Jamie McIvor
BBC Scotland local government correspondent

Council umbrella body Cosla says it’s disappointed that the value of the essential services provided by councils has not been recognised by the Scottish government in today’s budget.

Cosla went on to describe today’s proposed budget as a cash cut to local government’s core budget and said that as a priority would use the next few weeks to engage in meaningful dialogue with both Scottish government and the wider Scottish Parliament.

On education, Scotland's largest teachers union the EIS says the budget fails to address the pay concerns of teachers and other public sector workers. Teachers are currently campaigning for a 10% pay rise.

SNP MSP Roda Mackay asks how this budget helps Scotland meet its climate change obligation.

Mr Mackay says: "We are doing more around energy efficiency."

He cites around £0.5bn in energy efficiency funding over the next four years and points to the Climate Change Justice Fund.

Lib Dem MSP Alex Cole-Hamilton asks whether the funding the mental health will help to reverse waiting times for child and adolescent mental health services.

He also asks about support available for counselling in schools.

Mr Mackay says the funding will help re-calibrate systems to ensure support is available and we are confidence the extra resources will make a difference.

But if the budget doesn't pass, those resources are not released he warns.

Image source, bbc

Labour MSP Pauline McNeill says housing payment budget is split into two parts, bedroom tax mitigation and other.

Ms McNeill says termination of tenancy due to rent arrears is a major driver of homelessness and there is a case to say Universal Credit is the biggest driver of poverty today.

She calls on the Scottish government to double funding in this area and for it to be included in the budget.

Mr Mackay asks Ms McNeill if he put that in the budget would she vote for it and she appears to nod assent.

The finance secretary says that he has just got silence in reply and stresses he is open for constructive engagements to help pass the budget.

Proposed income tax rates and bands for 2019-20:

• 19% - £12,500 – £14,549
• 20% - £14,549 - £24,944
• 21% - £24,944 - £43,430
• 41% - £43,430 - £150,000
• 46% - £150,000 +

SNP MSP Joan McAlpine asks what the budget offers for those businesses impacted by the Glasgow School of Art fire.

Mr Mackay points to a fund for this, which has already provided support.

"We will shortly be announcing plans for the remaining money in this pot," he adds.

Labour MSP Daniel Johnson suggests the "modest increase" for policing will be "swallowed" by recent overspends.

He asks whether Police Scotland will have to make savings to meet its commitment on pay.

Mr Mackay says there has been a real-term protection of the police budget.

SNP MSP Shona Robison says almost £500m will be invested in the expansion of early learning and childcare.

Ms Robison asks if some councils are already meeting the target.

Mr Mackay welcomes this.

Rachael Hamilton says a tourist tax will be detrimental to businesses.

She urges Mr Mackay to rule out such a levy "once and for all".

The finance secretary says the Scottish government is engaging in a national conversation and this will provide some evidence on it.

He points to investment in infrastructure that will bolster the tourist sector.

Labour MSP Monica Lennon says we need to end the deprivation gap in health.

Funding should be given to tackle health inequalities, not just keeping health boards afloat she argues.

Mr Mackay points to the £750m in health funding, before adding this outstrips the commitments made in the Labour manifesto in 2016.