Scottish Labour finance spokeswoman Rhoda Grant says the SNP government has failed to maximise the use of additional powers and levers devolved to Scotland.

Ms Grant says the government has tried to avoid scrutiny and says her party wants transformational change.

She calls for investment to tackle climate change and to get young people on to our buses for free.

Ms Grant wants under 25s to have free bus travel, which she says will benefit the whole country.

The public finance minister says Scotland has the fairest tax policy in the UK.

Kate Forbes reiterates every penny has been deployed, adding it is not time for brinkmanship due to uncertainty caused the UK budget delay.

She says Brexit and austerity are "not great selling points" for the "union dividend".

Tory finance spokesman Murdo Fraser says what the minister announced on tax thresholds would widen the tax differential and that is not something the Tories could support.

He says the tax changes introduced by the former finance secretary raise no additional funds but just filled a black hole and made Scotland the highest taxed part of the UK.

No additional taxes would be appropriate, the Tory MSP tells the chamber.

He welcomes the extra money for health made possible by extra spending by the UK government.

The Tories will scrutinise the extra commitments being put on councils to make sure there are no cuts to their core grants, Mr Fraser says.

He asks how much money is hidden away in addition to the money announced today.

Mr Fraser pledges his party will engage seriously in budget negotiations and claims there is a union dividend of £2,000 for everyone in Scotland.

Scottish Conservative finance spokesman Murdo Fraser congratulates the minister on delivering the budget in circumstances "none of us wanted to see".

"This is the first time the budget has been delivered by woman and an English-qualified chartered accountant," he says.

Mr Fraser says there has been a substantial increase in the block grant due to increased spending at Westminster.

He says: "The Scottish government is benefiting from a Boris Bonus worth at least £1.1bn in real terms."

Ms Forbes says the budget fully allocates the resources at our disposal.

"Every penny is accounted for," she says, including £100m in the reserve.

If opposition politicians want more cash for some areas, they will have to not only set out what exactly they want but how it will be paid for, she states.

Ms Forbes adds that if the UK government does not live up to its promises, the Scottish government will have to return to the chamber with revisions to the government.

If cuts are required this will lie entirely at the door of the UK government, she says.

Ms Forbes says those who wish to find partisan reasons to oppose this budget should understand the severe consequences.

It would mean public expenditure is capped at the level of the previous year, with a loss of £1bn extra cash for the NHS and no increased funding for councils or the police, she says.

£3bn of vital support would be denied, says the public finance minister, who insists "this is not time for brinkmanship".

She adds it is time for Holyrood to demonstrate clearly and with purpose that we are willing and able to act in the national interest.

The Scottish Budget is available here., external

Public Finance Minister Kate Forbes says there will be more funding to help the disadvantaged access further and higher education.

There will be £645m this year for the "radical expansion of early learning and childcare", says Ms Forbes.

She expects to spend £1.4bn in 2020/21 supporting low income households before taking into account the remaining devolved benefits.

"This government can be relied upon to act with compassion," she says.

Ms Forbes says total investment of more than £2bn will help ensure there is a skill and research base the economy needs.

The Scottish government will work tirelessly to bring inclusive growth to Scotland at a time when the economy has been cast aside by the UK government in favour of Brexit, she states.

The minister says £21m will be provided for the new Scottish Child Payment, which will lift 30,000 children out of poverty.

Wider support to tackle poverty will also be provided, she says, pointing to the child poverty fund and confirming an increase to the Scottish welfare fund.

There will be a 3% pay increase for public sector workers earning up to £80k, with extra support to be given to those earning under £25,000 she confirms.

Overall there will be £1bn in the first year of our national infrastructure mission, Ms Forbes says.

She turns to business, citing £220m investment in 2020/21 for the Scottish National Investment Bank and £201m for city deals.

The minister says more than 95% of properties will pay a lower poundage in business rates than the rest of the UK.

There is business rates relief to the value of £744m in 2020/21 and the minister tells the chamber she is pleased the Non-Domestic Rates Bill was passed last night.

Ms Forbes confirms three further measures:

• incentivising local authorities to use assets and levers at disposal to reduce emissions by unlocking revenue finance investment through the green growth accelerator
• £2bn for infrastructure investment over next parliamentary term to deliver on climate change commitments
• multi-year investment

Peatland restoration measures will receive £20m next year, up by £6m, with a quarter of a billion over the next 10 years.

Ms Forbes says emissions from agriculture and other land uses need to reduce as part of the climate plan.

She cites £40m additional funds for the agriculture transformational programme and £64m for forestry

The minister announces £120m for a heat transition deal and capital funding of £151m for energy efficiency infrastructure.

She tells the chamber the climate emergency demands immediate action and long-term commitment.

Turning to climate change, the public finance minister announces an increase to the proportion of cash going to low carbon initiatives, with £1.8bn in capital investment.

We are increasing funding for rail and bus services, including concessionary travel, to a total of £1.55bn in 2020/21 she adds.

Investment in active travel will increase to over £85m, Ms Forbes confirms.

A Future Transport Fund will also see investment in low carbon transport, she adds.

Ms Forbes says the SFC forecasts that freezing the higher rate threshold will lead to an additional £51m for 2020/21.

Scottish income tax will provide more than £12bn, partly driven by continued growth, she adds.

The public finance minister pivots to the Land and Buildings Transaction Tax (LBTT) and cites a new 2% band for non-residential leases.

She says the Scottish government does not expect income tax divergence to increase next year, but if it does it will be because the UK government is cutting taxes for high earners.