Image source, bbc

Murdo Fraser says the finance secretary told this committee three weeks ago every penny had been accounted for, but now there is an extra £173m.

The Tory MSP adds: "I'm glad you located the missing sofa and that cash has materialised."

He says of the £173m, £50m comes from the reprofiling of the non-domestic rates distribution over the next three years.

"Is it fair to characterise that as borrowing this year against future income in the years to come?"

Ms Forbes replies the only issue she would take with that is the the word borrowing, because the non-domestic rates pool does not impact on rate payers or local government funding.

It's bringing forward forecast growth to invest, she elucidates.

Labour MSP Neil Bibby raises reports that Scottish Enterprise has frozen business support, external.

Ms Forbes says she is not aware of any organisation freezing support going into businesses.

She insists the government is investing in the economy through the enterprise agencies and the Scottish National Investment Bank.

Brian Taylor
BBC Scotland Political Editor

Timing matters in politics. For example, it was useful for the new finance secretary Kate Forbes to secure her deal with the Greens ahead of today's Stage One budget vote.

OK, she could have trachled on, hoping that someone, anyone would abstain at Stage One and she could try again for cross-party agreement before Stages Two and Three.

But it was much neater to have it all tied up. Made things easier for the first minister too, when she was answering questions in the chamber.

Indeed, Nicola Sturgeon was able to taunt and tease other opposition parties, claiming they had now been offered what they said they wanted, notably on additional local government funding.

Read more here.

Patrick Harvie asks about measuring the social justice, as well as the environmental, impact of free bus travel for under-19s.

The Scottish Green Party co-leader asks how the scheme is going to work and whether it can be changed later to include a wider age range.

"In answer to the second question, yes," replies Ms Forbes, agreeing the scheme must be adaptable.

The finance secretary says the impact of this policy must be looked across all portfolios, for example impacts on emission reductions, health and transport.

This will be caught in the National Performance Framework where multiple outcomes will be considered, adds Ms Forbes.

Image source, bbc

Labour MSP Alex Rowley asks where the figure of £15m for the bus scheme came from.

He suggests there needs to be a more holistic approach to bus use, adding councils are less able to subsidise services due to cuts.

The finance secretary agrees there needs to be appropriate consultation and this policy must not be seen in isolation.

Mr Burnett asks what consultation happened with the bus companies before the announcement of the £15m preparation cash.

The costings were done with Transport Scotland, but as they came out of budget negotiations they are private and confidential, replies Ms Forbes.

The finance secretary accepts there is still work to be done to make the appropriate preparations.

Ms Forbes says there is some flexibility as to how it is rolled out and the funding in this budget will allow preparation and commencement of the scheme in January 2021.

Image source, PA Media/Getty Images

The Scottish government is to set up a free bus travel scheme for under-19s as part of an SNP-Green budget deal.

The agreement between the two parties will also see extra funding going to local government and the police.

Finance Secretary Kate Forbes said free bus travel would be a "step change" in supporting young people and helping tackle climate change.

MSPs will vote on the budget for the first time on Thursday, with the tax and spending plans now certain to pass.

• Read more here
• MSPs agree the principles of the budget
• No changes to tax rates in Scottish budget

• Scottish finance secretary quits over messages to boy

Kate Forbes says the free bus scheme for under-19s is a "profoundly valuable policy change" which will not only help meet climate targets but also meets the needs of young people, especially in rural areas.

She recalls having to spend the first hour of her wage getting to and from work as a teenager in the Highlands.

Transport Scotland is urgently developing plans to deliver on the commitment, she confirms.

Tory MSP Alexander Burnett points to the cutting of bus service in rural areas.

Ms Forbes says some decisions are taken because routes are not viable.

However she says the more people who use buses, the more viable a service will be and this policy will encourage bus use.

SNP MSP Angela Constance asks where the additional £10m for tackling the harm caused by drug misuse came from.

Ms Forbes says at Stage One the government allocated an additional £20m to tackle the harm caused by alcohol and drugs misuse.

After that the health secretary identified additional money from within her own portfolio, leading to the extra £10m announced as part of the deal with the Greens, adds the finance secretary.

She says this cash will go to the Drugs Death Taskforce, mental health support and consideration of NHS funded rehab beds

Ms Forbes says the total cash to tackle the harm caused by alcohol and drugs in 2020-21 is £95m.

Mr Crawford says there are "significant concerns" about the outbreak of coronavirus, both on health and on the finances.

The UK chancellor is reported to be reassessing the budget in light of the outbreak he says, asking about discussions about this.

The government is mindful of making appropriate preparations in terms of the budget, confirms the finance secretary.

She says discussions have been had with UK government colleagues but it is not yet clear how the chancellor will respond and further discussions will take place next Tuesday.

• Coronavirus: G7 finance ministers 'ready to tackle economic hit'
• Coronavirus: Three cases confirmed in Scotland

Mr Crawford asks what the extent of the risk might be and if there will be any shortfall in funding.

The finance secretary replies there is always a judgement call to be made and there will always be assumptions based on forecasts.

Ms Forbes says the assumptions made to inform the funding package need to be seen in the wider risk caused by going before the UK government.

The position may need to be reviewed if less cash is forthcoming from Westminster she adds

"I believe the assumptions we have made are prudent," she says, but accepts there is more risk this year.

Finance Secretary Kate Forbes explains her 15 amendments give effect to the budget deal made with the Greens.

Convener Bruce Crawford raises previous statements that every penny was spent but now an extra £43m in Barnett consequentials is expected.

Ms Forbes says late information emerged when the UK government's notified English councils about non-domestic rates and Ofgem contacted the Scottish government on the oil and gas levy on 18 February.

She warns the Scottish budget is still "exposed" as the UK government does not confirm spending commitments until next week.

Finance and Constitution Committee convener Bruce Crawford introduces:

• Finance Secretary Kate Forbes
• Andrew Watson from the Scottish government
• Graham Owenson from the Scottish government

Image source, bbc

Ms Forbes will call on MSPs to back her Stage Two amendments to the Budget (Scotland) (No.4) Bill, external.

A deal between the Greens and the SNP was struck last week, requiring changes to the bill.

Click here for the amendments Finance Secretary Kate Forbes has tabled., external

Image source, Transport Focus

Here are some of the measures and increases in funding arising from the budget deal:

• Scottish government is to set up a free bus travel scheme for under-19s by January 2021
• an extra £95m going to local authorities
• £18m to police services: £13m for frontline services and £5m for capital investments
• £45m to low carbon projects, including energy efficiency projects and active travel
• review plans to upgrade the Sheriffhall roundabout, external on the Edinburgh bypass

The changes will be paid for using underspends, longer term income from non-domestic rates and the fossil fuel levy.

Image source, PA Media

MSPs will shortly debate Stage Two amendments to the Budget (Scotland) (No.4) Bill, external.

A deal between the Greens and the SNP was struck last week, requiring changes to the bill.

Click here for the amendment Finance Secretary Kate Forbes has tabled., external

Welcome to BBC Scotland's Holyrood Live coverage of the Scottish Parliament on Tuesday 3 March 2020.

It's all about the budget today, beginning with the Finance and Constitution Committee at 10pm.

MSPs will debate and vote on Kate Forbes’s Stage Two amendments to the Budget, resulting from the SNP-Green Bill.

Then in the afternoon from 2.40pm MSPs will debate the Scottish Rate Resolution, which will set Scottish income tax rates for 2020/21.

Image source, Scottish Parliament

1.30pm: Portfolio Questions: Communities and Local Government; Social Security and Older People

2.10-2.40pm: : Brexit statement – UK government negotiation mandate

2.40 - 4.10 pm Scottish Rate Resolution debate

4.10 - 5.30 pm:: STEM in Early Years Education debate

5.30 pm: Decision Time

5.30 pm: Members’ Business: Emma Harper – Eating Disorders Awareness Week 2020