Public Finance Minister Kate Forbes is also full of anticipation ahead of tomorrow's budget, as she closes for the government.

"Tomorrow is an opportunity to deliver certainty and investment for the people of Scotland," she says.

For the Conservatives, Miles Briggs insists this has been a largely useful discussion ahead of the budget as the debate draws to an end.

All will be revealed tomorrow.

Labour MSP James Kelly describes this debate on finance and the atmosphere in the chamber as like the "night before Christmas".

Mr Kelly says MSPs are giddy with excitement wondering whether Derek Mackay will be Santa Claus or Mr Scrooge tomorrow, as he presents his budget.

Join us here for the unwrapping of all the spending plans from 2.50pm.

Image source, bbc

Mr Rennie call all parties to work together to meet the massive challenge of addressing the climate change emergency.

The Scottish Lib Dem leader says it is disappointing the Tories won't accept responsibility for this rather chaotic process this year with the budget going right up to the cliff edge.

The Lib Dem MSP concludes reiterating his call for "the Scottish government to remove the boulder of independence so we can all work together" for the benefit of Scotland.

Scottish Liberal Democrats leader Willie Rennie says it is clear there will not be another independence referendum in the next financial year so there should be no line in the budget on Scottish independence.

Mr Rennie says that would "remove a massive boulder" between those who don't support independence when it comes to backing the budget.

He calls for more money going into supporting the police and into mental health treatment.

Mr Harvie says the Scottish government continues to play its cards close to its chest instead of co-producing its budget with opposition parties.

This would produce a budget in the public interest argues the Scottish Green Party co-leader.

He points out many of our European neighbours do their budgets so much better than Scotland.

Green co-convener Patrick Harvie is asking for all MSPs to engage with the budget, suggesting that only his party did last year.

He says the Tories are asking for things that are unsustainable unless the UK government increases funding.

Mr Harvie says if Murdo Fraser's policy was followed we'd see funding shortfalls. Mr Fraser responds that there is no evidence of that.

Ms Grant calls for free bus travel for under 25s.

"The SNP government have turbo charged Tory austerity on Scotland's councils."

Without a change in funding councils will have to continue taking from their reserves, she says.

There has been a loss of 40,000 local authority jobs since 2007, a level of job losses that would have been unacceptable in any other sector the Labour MSP adds.

Image source, bbc

Labour MSP Rhoda Grant says the poorest in our society have suffered most due to austerity and calls for real change.

Ms Grant adds Scotland needs spending plans that serve the community, economy and our services.

She stresses the need to address the climate change emergency and calls for government spending to be carried out in the prism of a just transition.

"Everything we do must address climate change but at the same time protect the most vulnerable in our communities."

Public Health Minister Kate Forbes says 55% of Scottish people are paying less tax than the rest of the UK as a result of the policy choices the Scottish government has made.

The rhetoric from the Conservatives is more damaging than the reality and substance of the budget, she says.

She says this year there has been an excess of £14bn for Scotland's health services and has passed on every penny of health Barnett consequentials, which is why the funding of the NHS in Scotland is at record levels.

Tory MSP Miles Briggs calls for confirmation of no further cuts to Drug and Alcohol Partnerships tomorrow, but the minister is not to be drawn on tomorrow's statement.

SPOILER ALERT!! Join us for the education statement from 2pm tomorrow. Oh and don't forget the budget begins at 2.50pm.

Public Finance Minister Kate Forbes responds to Murdo Fraser's speech and the so-called "Boris Bonus" by saying day-to-day funding has fallen.

Ms Forbes says the Scottish government has had to operate within a decade of austerity.

Quoting the Fraser of Allander Institute, she says the Scottish government's income tax policy raises an additional £550m and asks the Tories what they would cut to reach that figure.

Murdro Fraser says the tax rate increases by the Scottish government have had no net benefit because had they grown income tax at the UK average there would have been no need for it.

Ms Forbes says the Conservatives have taken a stance of tax cuts for the highest earners.

She says to do that will lead to a shortfall in funding and instead the Scottish government has prioritised tax cuts for the lowest earners.

Mr Fraser says looking forward to the budget tomorrow the Tories have already set out their priorities.

If you're looking forward to the budget tomorrow too, joins us for extensive coverage here, with analysis, reports and all the social media reaction.

Back to the debate and Mr Fraser says that with the "Boris Bonus" there is no case for tax raises.

He accuses the government of "fake news" when they says the Tory plans would cost £1.5bn and he accuses the SNP of fiscal illiteracy.

The Tory MSP insists Scotland has become the highest taxed part of the UK.

He calls for all health Barnett consequentials to be passed on to the NHS in Scotland and for no more cuts to council funding.

Image source, Getty Images

The Scottish government is to announce its draft budget plans tomorrow.

Finance Secretary Derek Mackay will set out his tax and spending proposals a month ahead of the UK budget, which will not be published until 11 March.

Mr Mackay said it would have been "impossible" to wait for the UK budget as usual while councils and public services need clarity about funding.

A spokesman for the Treasury said it would work with Scottish ministers to provide the fiscal information needed.

• UK budget date 'disrespectful to devolution'
• Read more here

Conservative MSP Murdo Fraser says the block grant from Westminster will grow by £1.1bn in real terms. He says that's a 2.1% real terms increase. He says this gives the finance secretary considerable extra money to spend.

But, he says, more than half of the benefit from the "Boris Bonus" is being lost because of the government's inability to grow income tax revenues at a UK rate.

Image source, Getty Images

The Scottish Conservatives will back the forthcoming budget if finance secretary Derek MacKay pledges not to raise taxes.

The party's finance spokesman Murdo Fraser called on the Scottish government not to cut money for public services.

Mr Fraser also said more cash for the NHS, higher education and policing was imperative to get his party's support.

Mr MacKay is to announce the draft budget plans on 6 February.

Read more here.