MSPs pass the budget

The Scottish Conservative amendment is rejected with 31 MSPs voting for it and 94 against.

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We now move to decision time. 

A number of points of order are raised in quick succession on the report into a new strategic board covering Scotland's enterprise agencies, an accusation from Tory MSP Douglas Ross  that SNP MSP Gail Ross called Tory MSP Edward Mountain a liar during the debate and one from SNP MSP George Adam noting that he did fill in the RAH consultation but it wasn't published due to "administrative oversight".

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Presiding Officer Ken Macintosh says he expects the government to make all members aware of the publication of a report at the same time.

On the accusation against Gail Ross, the presiding officer says the remarks were not heard by the clerks or deputy presiding officer, but he reminds all MSPs to talk to one another with dignity and respect in the chamber. 

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Finance Secretary Derek Mackay concludes saying this is a budget that is good for Scotland, investing a further £900m in public services.

Mr Mackay say: "This is a budget of which I am proud and I urge every member to support it this evening."

Mr Mackay says "the Conservatives are talking Scotland down".

The finance secretary says the budget will encourage people to live, work and invest in Scotland. 

He says the Scottish Growth Scheme has been approved by the treasury.

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Mr Mackay asks exactly what the Conservatives oppose about the extra funding for public services.

"We can hear the noise that comes from the Tories but they don't make a lot of difference when it comes to decisions for this country," he says. 

The finance secretary says the Tories "strongly oppose" the "good ideas coming from this government". 

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Mr Mackay says he thinks  all members of the opposition are willing the budget through this evening.

Scottish Lib Dem leader Willie Rennie asks why the SNP are not using the new tax powers.

Mr Mackay says he is using them.

The finance secretary says the request from the Conservatives was a tax cut for the biggest businesses and a tax cut for the top 10% of earners in the country.

He says the SNP will not deliver tax cuts for the richest, like the Tories.

The finance secretary says he listened closely to what the Labour party wanted and they were very specific requests. 

He says trying to listen and build consensus was "the right thing to do". 

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Mr Mackay says the government have acted on rail and attainment funds and Scottish Labour will still reject it.

Scottish Labour Leader Kezia Dugdale intervenes to say her party wanted to see the government use their tax rates.

Mr Mackay says the Council of Economic Advisors are reviewing this. 

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Finance Secretary Derek Mackay says he embarked on a process of negotiations to find consensus on the budget.

Mr Mackay accepts he has not found consensus from every part of the chamber and he says he is not a miracle worker.

He says Douglas Ross spent a large part of his closing speech on personal abuse and insults.

The finance secretary says Mr Ross does a disservice to his party and the country.

Mr Ross says the SNP members went into "tweet overdrive" after the stage 1 debate but that none of the tweets mentioned the Scottish Lib Dems.

The Tory MSP questions if this is because the SNP will need the Scottish Lib Dems for future deals.

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Mr Ross says the closure of this debate ends an opportunity to grow the economy.

"The SNP and Scottish Greens have made Scotland the highest taxed part of the UK," he says.

"Scots can see past the smoke and mirrors of the SNP," he says.

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Mr Ross raises the issue of business rates for a bowling alley, which is a restaurant and a bar, and he asks if it will get the 12.5% cap.

Mr Mackay says that is an inappropriate question in Stage 3 proceedings and asks why the Tories are about to vote against the business rates relief package.

Mr Ross carrys on and then says: "Mr Swinney!".

The deputy presiding officer stops proceedings briefly to let everyone calm down.

Mr Ross says The Scottish Greens "lack courage and give in too easily."

The Tory MSP says Deek Mackay and the Scottish government "must have laughed" when they realised the Scottish Greens would do a deal.

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Scottish Greens Co-convener Patrick Harvie intervenes to ask if Mr Ross does not accept that the taxpayers being asked to pay more are the country's highest earners.

Mr Ross says he does not accept the point and the tax rises will affect hard working families.

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Tory MSP Douglas Ross says Derek Mackay is the cabinet secretary for u-turns.

Mr Ross says he could have named Mr Mackay as the cabinet secretary for money trees or money down the sofa.

He says the budget taxes hard working families more, does not deliver for business and cuts funds to local government.

The Tory MSP says the only way this budget will be passed is by "an alliance of the two parties who want Scottish separation".

Ms Baillie says cuts include closing the children's ward at the RAH and, she says, the member for Paisley, SNP MSP George Adam, failed to mention this in his contribution.

The Labour MSP says to the Scottish Greens that she thinks they have got very little out of this deal.

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She says we raise a substantial amount of our own income and therefore the amount of tax people pay really matters.

Ms Baillie says economic inactivity is rising and the government have cut the Scottish enterprise budget.

"Labour will not support grubby backroom deals," she says. 

Jackie Baillie says Labour's approach has always been to use the new tax powers available to the Parliament

"It takes political will and the SNP don't have that," she says.

The first minister used to believe in anti-austerity, says Ms Baillie, "that was when she had less powers" and it is a shame she no longer feels the same, she says. 

The Labour MSP says "no amount of double counting can hide the cuts,". 

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SNP MSP George Adam says the budget rejects Tory austerity but provides an extra £900m for public services.

Mr Sarwar calls for an intervention.

Mr Adam says: "I will take the member's comedy turn now."

The Labour MSP asks if Mr Adam will demand the health secretary calls in the proposal and rejects the the plan to close the RAH children's ward.

Mr Adam says: "Don't come to me, Mr Sarwar, with your playing politics with hospitals."