Scottish Lib Dem leader Willie Rennie says the Greens have ridden to the rescue of the SNP and they have been "bought cheaply".

He says he makes "no apology" for putting independence at the heart of budget negotiations this year because of the threat it has on the economy.

The Lib Dems made a generous offer to the Scottish government as long as they put independence aside, Mr Rennie tells the chamber.

But instead they chose to put independence first, he adds.

Mr Harvie says he hopes all parties will support the multi-year budgets.

The Green MSP adds the shift away from the carbon economy is only just about happening.

He says the overall package we have achieved today adds up to more than the COSLA cuts figure of £237m to local services.

The Scottish Green Party co-convener says the £237m gap will now be closed for 2019/20.

Scottish Green co-convener Patrick Harvie says his party has been determined to take the budget seriously.

We've achieved a transformation of income tax policy, protection for local services year after year, and last year we made it clear local tax reform was urgent, he tells the chamber.

Scotland has a centralised and constrained local government system Mr Harvie says.

Now we have a clear, definitive timescale to abolish council tax he insists.

Labour MSP James Kelly begins by confirming his party will oppose the budget.

He says it is a "weak response" to the crisis facing public services.

"What was needed in this budget was to address the issue of local government funding and produce a fair funding settlement and stop the cuts."

We needed a £5 rise in child benefit, an end to the two child cap and a reversal to rail fare increases he argues.

Turning to the Greens, Mr Kelly says this is the third year in a row where they have negotiated a deal which does not close the funding gap for local government.

Scottish Green co-convener Patrick Harvie intervenes to ask how many cuts have been prevented through Labour's approach to negotiations.

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Mr Crawford says while the OBR forecasts are not great, they do assume an orderly Brexit.

The finance committee convener warns households incomes will be squeezed by a no deal Brexit.

The committee was unanimously of the view that a no deal Brexit would damage the Scottish economy, he says.

Finance committee convener Bruce Crawford says the parliament now raises 40% of the budget through taxes.

There is a risk for the Scottish government if, in July, we find out there has been a shortfall in forecasts for revenue, he says.

But based on the latest forecasts for 2017-19 it appears there may be a shortfall of £145m Mr Craford tells the chamber, though caveats this with the fact the forecasts are often wrong.

We as a parliament need to discuss how to address this increased risk, the convener adds.

Read the committee's report on the budget 2019-20 here. , external

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Mr Fraser says there is a "union dividend of more than £10bn a year" due to the Barnett formula, but says the SNP want to scrap it.

The greatest threat to our public services comes from the threat of independence, argues the Tory MSP.

Mr Fraser says this budget should not have focused on widening the tax gap.

He moves the Tory motion.

Mr Fraser says no deal on the budget was "just as likely" as Ross Greer would be to win politician of the year from the Churchill society.

Turning to the Greens, he suggests they have been "sold short" with promises of more cross-party talks on council tax.

Green MSP Andy Wightman argues it is not in the power of the Greens or even the Scottish government - given it is a minority government - to end council tax.

"I feel sorry for Andy Wightman," he says.

"Andy Wightman famously wrote a book called 'Who Owns Scotland?'. The question today is, who owns Andy Wightman? And the answer to that it, it's Derek Mackay."

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Tory MSP Murdo Fraser says it was bad enough that the draft budget widened the income tax gap, but now more taxes are to come.

He accuses the SNP of breaking promises on capping council tax at 3% and not to introduce a tourism tax and adds there will now be a workplace levy.

"This is a triple tax bombshell from this SNP government and it will do nothing for the competitiveness of the Scottish economy."

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Our economic action plan will improve the competitiveness of the business environment, Mr Mackay says.

Over 90% of properties in Scotland will play a lower poundage than elsewhere in the UK, the finance secretary adds, before pointing to investment in infrastructure.

He says the government will take action to increase the minimum levy for single use carrier bags to 10p as soon as possible.

Turning to income tax, he says 55% of taxpayers will continue to pay less than they would elsewhere in the UK.

We will deliver more funding and more flexibility to local government, Mr Mackay insists.

Mr Mackay says the NHS budget will now be £400m higher than set out in December.

The finance secretary says local authorities will receive £187m of additional spending power in their budget.

He says the Scottish government will transfer the costs of the teachers' pay deal if agreed to itself.

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The draft budget increases funding for local government.

Labour MSP Kezia Dugdale says her constituents are facing £41m of cuts from the local councils.

They won't be by the end of this speech, retorts Mr Mackay.

I will not change income tax rates or business rates, he says, but an alternative package of support to local authorities has been agreed.

We will cap council tax at 3% in real terms he confirms.

This will generate £47m on top of the £80m they could already generate, Mr Mackay tells the chamber.

The finance secretary adds that the UK government has confirmed Scotland will receive unexpected Barnett consequentials from the NHS.

This means an extra £90m can be directed to local government as part of their core settlement, he adds.

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The Scottish government will introduce legislation to allow councils to introduce a visitor levy, says Mr Mackay.

Lib Dem MSP Mike Rumbles asks when the SNP will abolish the council tax, as the Greens have called ofor.

Mr Mackay moves on to allow the devolution of rates relief to councils.

He tells the chamber the present council tax system must end and he announces cross-party discussions to take that forward, but it will happen in the next parliament

"There will be no change in this parliament to the council tax system."