bbc Copyright: bbc Finance Secretary Derek Mackay Image caption: Finance Secretary Derek Mackay

That's all from Holyrood Live on Wednesday 12 December 2018, the day Finance Secretary Derek Mackay published his draft budget.

Scotland's finance secretary has said he will not pass on a tax break for higher earners that was announced by the Chancellor in his UK budget.

Derek Mackay said "now is not the time" to cut taxes for higher earners as he unveiled his Scottish budget.

It means the gap between top rate taxpayers in Scotland has widened compared to the rest of the UK.

But Mr Mackay said most people would continue to pay less in Scotland than south of the border.

He also pledged extra funding for education, the health service, local government and infrastructure as has set out his plans for tax and spending for the next year at Holyrood.

The Conservatives claimed that higher earners were "being punished in the SNP's Scotland," with people earning £50,000 in Scotland paying about £1,500 more a year than their counterparts south of the border.