Ms Forbes confirms there will be no increase to any income tax rates this year.

The basic and intermediate band thresholds will be increased by inflation to protect the lowest and middle income earners, she adds.

The higher and top rate tax threshold will be frozen, Ms Forbes says.

This will maintain Scotland's place as the lowest tax part of the UK, she insists.

Ms Forbes says there will be an extra £6.5m for community justice interventions.

The public finance minister says the budget is being impacted by Brexit.

She says the SFC forecast confirms uncertainty around Brexit has held back growth and will continue to be bad for our economy.

Ms Forbes warns if a sensible deal with the EU is not reached, these plans will need to be revisited.

She insists Scotland has the most progressive, fair and balanced income tax system in the UK.

Kate Forbes says the government is delivering an increase of almost 60% in funding to reduce harm from alcohol and drugs.

On local government, she says the government is increasing support and revenue, including £120m to address the attainment gap and £62m outwith the local authority settlement through the Attainment Scotland Fund.

Ms Forbes also confirms £37m for the Scottish Police Authority resource budget, well above promised, which will ensure police officer numbers are maintained, she says.

Ms Forbes says the Scottish government has had to make assumptions about the Barnett consequentials coming to Scotland and about the UK government's income tax policy.

This provides serious challenges, but the budget could not be further delayed and today's budget is intended to provide as much certainty as possible, particularly to councils, explains the public finance minister.

She hopes all MSPs will back the spending plans and insists the budget will protect and improve public services.

In total this budget provides, for the first time, funding of more than £15bn for health and care services, Ms Forbes says.

Ms Forbes says the government will confirm significant investment to respond to the global climate emergency.

"This is a budget that has wellbeing and fairness at its heart," she says.

Our wellbeing approach prioritises actions that have the greatest impact on improving lives across Scotland now and ensuring wellbeing for future generations, the public finance minister adds.

Significant changes have had to be made to this year's budget process as a result of the late UK budget, she says.

Tax and spending plans have to be set out without certainty she says, adding it is based on the "best estimate" of the minimal level of funding expected from the UK government.

Updated economic forecasts and the block grant adjustment will only be available when the UK budget is passed, she explains.

Public Finance Minister Kate Forbes, standing in for the disgraced Derek Mackay, gets to her feet to deliver the budget.

Ms Forbes says: "Today I present the Scottish budget for 2020/21."

The minister sets the context of this budget, citing the impact of Brexit and claims the spending plans are "a bold and ambitious programme".

Image source, Getty Images

Public Finance Minister Kate Forbes will shortly out the government's tax and spending plans for the coming year after the shock resignation of Finance Secretary Derek Mackay.

Efforts to tackle climate change and funding for health and education are to be key themes of the Scottish budget.

The budget process has been pushed back by December's snap election and a delay to the UK government's own plans.

Below is everything you'll need for today's budget coverage:

• Scottish tax and spending plans to be published
• Scottish budget: what do you need to know?
• Scotland set for a budget, but not as we know it

Education Secretary John Swinney confirms to the chamber that a full review of the curriculum, voted for by the parliament, will take place.

Mr Swinney pledges to consult with opposition parties before establishing the remit of the widened review.

A study of the senior phase of schooling had already been ordered, but Holyrood voted to say this should be a "full review" of broader education, to which call Nicola Sturgeon concurred.

The motion passed in the vote said there were "key weaknesses in some key aspects of Scotland's school education" system.

Public Finance Minister Kate Forbes will set out the government's tax and spending plans for the coming year after the resignation of Finance Secretary Derek Mackay.

Efforts to tackle climate change and funding for health and education are to be key themes of the Scottish budget.

The budget process has been pushed back by December's snap election and a delay to the UK government's own plans.

Mr Mackay quit hours before delivering his budget amid reports that he messaged a 16-year-old boy on social media.

The Scottish Sun said that Derek Mackay contacted the boy, external over a six-month period, and told him that he was "cute".

Before the budget at 14:50 we have a ministerial statement from Education Secretary John Swinney on the "evidence of excellence and equity in Scottish education".

Mr Swinney has written to the education committee to confirm the review of education will be widened, following opposition pressure.

• Scottish budget: what do you need to know?
• Derek Mackay: Scottish finance secretary quits over messages to boy