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SNP MSP Keith Brown says this budget comes against the backdrop of the Tories failed austerity.

Mr Brown adds this parliament does not have the all the powers it needs, but it does mitigate some of the UK government's policies.

The former economy secretary argues the Westminster government is not playing its part in tackling poverty, saying "the bedroom tax is appalling".

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Labour MSP Pauline McNeill says she does not remember a time when local authorities were more hard pressed.

She reiterates calls to top up child benefit by £5, adding that levels of child poverty end up cost £29bn a year.

Ms McNeill calls for a public consultation on the introduction of a workplace car parking levy.

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SNP MSP Tom Arthur says Scotland will not be able to take a step forward while the powers over immigration reside in London and the views of the prime minister prevail.

Mr Arthur argues MSPs can "engage in cheap politics" but it won't make a difference to the people they represent.

Tory MSP Dean Lockhart says the workplace car parking levy will see workers penalised just for turning up to work.

He says Scotland is facing economic stagnation for the next five years and argues this will be made worse by increase the income tax gap with the rest of the UK.

The Tory MSP warns this will start a vicious cycle of reducing the tax base and having to put taxes ever higher as a result.

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The Scottish government has defended plans that could see motorists taxed for parking at work amid claims that it will "fleece" workers for hundreds of pounds a year.

Proposals for a workplace parking levy were included in last week's budget agreement between the SNP and Greens.

Deputy First Minister John Swinney told MSPs that it would be up to individual councils whether to introduce it.

The Conservatives said the tax would hit low-paid workers the hardest.

Under the proposals, councils would be able to charge employers an annual tax for every parking space they provide for employees.

Employers could then choose to foot the bill themselves - or pass on some or all of the cost to their employees.

• Will you have to pay to park at work?
• Look back on FMQs with Holyrood Live
• Read more here

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SNP MSP Angela Constance insists there has been a load of "hysteria" around the workplace car parking levy.

Tories and others won't let the facts get in the way of some old fashioned scaremongering, pointing out England has the same powers and only Nottingham have used it.

They have reduced this debate to the level of a parish council in an episode of the Vicar of Dibley she argues.

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Mr Rennie accuses the Greens of claiming to have closed the council funding gap of £230m with £90m.

He also says the Greens claim to hate the council tax while allowing it to go up.

This budget is a list of policies the Greens do not understand, Mr Rennie says.

He says the Lib Dems offered to work with the government on the budget if it agreed to a "short cessation" on its independence aims.

We needed a budget that put teachers at the centre of the economy and gave councils a fair deal, the Lib Dem MSP states.

We will not support a Scottish government that will use this budget as a stepping stone to independence and the economic damage that would bring, Mr Rennie concludes.

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Scottish Lib Dem leader Willie Rennie begins: "This is shaping up to be the worst of Scottish budgets."

Mr Rennie argues the entire SNP have run from the workplace car parking levy, leaving Patrick Harvie to deal with it himself.

"The Greens have been bought very cheaply.

"It turns out the extra money for councils was already available."

Mr Harvie argues the budget process could have been made better if every party had engaged constructively and put forward costed proposals.

Turning to the workplaces parking levy, he highlights support for it in the past by Labour, the Tories and the Lib Dems.

"It is a mark of shameless political opportunism."

The workplace parking levy is not in this budget and it will never be in a Scottish government budget, the Green MSP says.

This is because it is for councils to have the power to introduce one if they so wish, he adds.

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Scottish Green Party co-convener Patrick Harvie says Glasgow City Council can put forward a balanced budget protecting services.

This would not be possible were it not for the agreement reached between the Greens and the SNP he says.

Labour MSP Neil Findlay asks why councils across Scotland are having to make cuts.

Mr Harvie replies he has not pretended that this is a perfect budget and he accepts councils are under pressure, citing the failure of previous governments to respond to the equal pay deal.

Mr Kelly insists there should be a budget of fair taxation but what we got was a budget that will cause crisis in Scotland's communities.

We will oppose it at 5pm the Labour MSP concludes.

The Scottish government has failed to mitigate the two child cap brought in by the UK government, Mr Kelly states.

On ScotRail, he says Labour demanded a fares freeze and goes on to call for the service to be brought into public ownership.

Green MSP John Finnie asks if it was a flawed policy when included in Labour's manifestos for local elections in Glasgow and Edinburgh.

The Labour MSP replies that any tax on workers will be opposed.

First Minister Nicola Sturgeon rises to highlight Mr Finnie's question went unanswered.

Mr Kelly says the government has carried out no economic assessment of this policy and is proposing to bring it forward at stage 2, limiting scrutiny of the policy.

Mr Kelly says: "Child poverty is a scandal that stains modern Scotland."

Mr Mackay asks what the headline tax rates would be under Labour.

Under your proposals Mr Mackay a lawyer on £90,000 will pay less tax and that's why workers are demonstrating on the streets of Dundee, hits back the Labour MSP.

Mr Kelly argues his party would instigate a top rate of tax of 50p, something the SNP previously supported, but then stepped back on.

It would also increase tax being raised in the higher band and add £5 to child tax credits.

Labour MSP James Kelly says this budget will reduce jobs, close services and hit poorer communities hardest.

The SNP is "kidding itself on" if it thinks there won't be cuts to council services, he insists.

Mr Kelly points to proposals by Dundee Council, which could see teaching posts reduced by 26.

Library services and swimming in Moray are under threat too, he adds.

"The reality of this budget it that you've got cuts, cuts and cuts all over the country."

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Mr Fraser points out SNP MSP Richard Lyle has told the parliament that he is not for this parking levy.

"There speaks the voice of reason on the SNP back benches," adds the Tory MSP

There is no need for the tax, insists the Tory MSP, arguing the Scottish government has more cash this year.

The Tory MSP lambastes the £230m cut to councils.

The SNP would rather hike up taxes, penalise the poorest with the car park levy and cut council funding says Mr Fraser, entreating MSPs to reject this "omnishambles budget" at decision time.