Here's a reminder of the key lines from the post-budget FMQs today:

• Scottish Conservative leader Russell Findlay criticised the "miserly" income tax cut announced in the draft Budget on Tuesday, saying 61p a week cut for low earners "wouldn't buy you a bag of peanuts".
• John Swinney argued that the Budget was a "demonstration of a government that is on the side of the people of Scotland".
• Scottish Labour leader Anas Sarwar said Swinney's 19th budget "lacks ambition" and tax cuts were a "political stunt".
• The first minister said his government delivers fair pay for public sector workers.
• Swinney also accused Sarwar of misleading the public in a campaign leaflet that used a made-up quote from a maternity campaigner.
• Gillian Mackay made her debut at FMQs as co-leader of the Scottish Greens, and asked Swinney if he will stand with the international community if the US launches operations in Greenland.
• Douglas Ross asked why the Scottish government is going to court to continue to allow it to house male prisoners in the female prison estate.
• Pam Duncan-Glancy raised the assisted dying bill, highlighting a report from doctors saying it is "unsafe and inoperable".

That's all from our live coverage for today. The editor was Paul McLaren and the writers were Craig Hutchison and Rachel Grant.

Image source, PETER JOLLY/NORTHPIX

SNP MSP Audrey Nicoll raises the issue of the oil tanker seized by the US authorities in the North Atlantic last week currently being in Scottish waters.

According to the UK government, the tanker has been brought to Scotland to take on fresh supplies.

Nicoll points out the FM was not briefed by the UK government and she asks for an update on the situation.

"The government was not advised that this vessell was coming into Scottish waters," he says.

Swinney says he has raised his "complete dissatisfaction" with the UK government and argues "this is a shockingly poor example of the conduct of the UK government".

The rising rate of recorded rapes and sexual assaults against women and girls is raised by Ash Regan, who says the latest figures show a 43% rise since the Covid pandemic.

The independent MSP calls for Scotland to tackle "root-cause offending" in prostitution. She says prostitution "dehumanises women and girls" and "this human rights abuse is currently state-sanctioned".

She asks if the government will support her bill to make sex "unbuyable".

Swinney says he acknowledges the significance of the issue and that despite an increase in prosecution more needs to be done.

He says the issue is fuelled by "unacceptable material floating around on social media" and his government will "listen with care" to the conclusion of a report on her bill.

Pam Duncan-Glancy, a Scottish Labour MSP for Glasgow, raises the Assisted Dying for Terminally Ill Adults (Scotland) Bill.

She ask for the government's response to findings published by the Royal College of Physicians and Surgeons of Glasgow indicating that a majority of clinicians anticipate practical challenges in implementing it.

She says if experts who would be helping people to die say it is "unsafe and inoperable", politicians should listen to them.

Swinney says the government is "neutral on this bill" adding that his own opposition to the bill is well-known.

Liam McArthur, who brought the Bill to the Scottish parliament, then asks if the government will engage with stage three of the UK bill to bring amendments that will make assisted dying safe for those who wish to have it.

Swinney says the government will give "consideration to those questions in good faith".

"I'm not allowed to call the first minister a liar, but that answer was not truthful," says Ross.

He asks how the FM can argue his government accepts the Supreme Court ruling when it is in court arguing the opposite.

The Tory MSP says: "These actions threaten women's safety."

There are three biological males housed in Scotland's prison estate, he adds, and he asks if these "evil killers" are male or female.

Swinney reiterates: "The Scottish government has got to ensure that in all occasions its policies comply with its legal obligations including the Scotland Act and the European Convention of Human Rights."

The first minister says this matter is actively in front of the courts at this time and he explains the government will publish its written case and answers to the judicial review ahead of the hearing due to begin on the 3rd of February.

Douglas Ross asks why the Scottish government is going to court to continue to allow it to house male prisoners in the female prison estate.

The former Scottish Tory leader asks the question in light of any projections the government has made of the cost to taxpayers in Scotland of challenging the Supreme Court ruling in this way.

"The judgement of the Supreme Court is accepted by the Scottish government," replies John Swinney.

He says his government is ensuring its policies comply with its legal obligations.

Philip Sim
BBC Scotland political correspondent

Gillian Mackay was making her FMQs debut as Green co-leader, and she used it to tease out some nuance in the first minister’s stance on international issues.

Just last week, John Swinney was sanguine about the US military using Scottish airbases when it comes to things like intercepting embargo-busting oil tankers.

He said he was firmly in support of enforcing sanctions against Russia.

But the SNP leader was also firm when it comes to the question of Greenland, which Donald Trump’s administration is eyeing.

He said he would “insist” that Scottish infrastructure would only ever be used to “support the international rules-based system”.

Whether he would actually have any say over it would be another matter, given military facilities are reserved to the UK government. As we have seen, they can be used without the Scottish government even being informed.

But this is an issue where Swinney seems to be broadly in line with Sir Keir Starmer - who says that only Greenland and Denmark should decide the future of the territory.

Gillian Mackay argues it is not good enough to be vague on this issue.

The Scottish Greens co-leader says: "People across the world are terrified and we have the ability to take action."

She reiterates her question to the FM, asking if he will stand with the international community if the US launch operations in Greenland.

John Swinney says he absolutely stands with the international community about the situation in Greenland and protecting its status.

The infrastructure controlled by the Scottish government should only be used to support the international rules-based system, he adds.

The first minister replies, saying: "I believe fundamentally in the international rules-based system for ensuring peace and stability within the world."

Swinney says he doesn't believe Trump's intervention in Venezuela can be justified within that system.

He insists Scotland's infrastructure, owned by the Scottish government, can only be used within the rules of that system.

It's now the turn of Gillian Mackay to ask questions in FMQs for the first time as co-leader of the Scottish Greens.

"Right now our Nordic neighbours need our help. Yesterday in the White House Donald Trump repeated his threat to, in his words, conquer Greenland," says Mackay.

She adds Scotland must stand up to Trump and his contempt for international law.

The Scottish Greens co-leader asks if the FM can commit to ensuring the US military will be banned from using Scottish infrastructure, including airports, if they launch operations against our Nordic allies.

Labour won't block the budget - so why is it still a big deal to them?published at 12:41 GMT 15 January

12:41 GMT 15 January

Phil Sim
Scotland political correspondent

Anas Sarwar led on the budget today, but the truth is his party aren’t enormously bothered about the budget.

That’s why they have already announced they won’t block it in parliament; they just want to move on to the election campaign.

But that doesn’t mean there aren’t matters of substance to draw out of the budget for the broader political debate.

There’s tax - with the leaders clashing about how much various workers are paid and taxed in Scotland compared to the rest of the UK.

And there’s business tax, with rates having been trimmed in a bid to assuage concerns about a looming revaluation which could see many premises pay more.

The Scottish Fiscal Commission forecast that the revaluation would have brought in £444m more in non-domestic rates - cash coming directly from firms.

The reliefs added in the budget bring that total down by £153m in the coming year - which means there will still be a hike of around £290m.

But there have been hints that there could be further help for firms, if rumoured changes down south go through.

The Labour leader says the SNP has "nothing new" to offer Scotland in tackling crises in the country – including NHS waiting lists, drug deaths, homelessness and education.

"John Swinney has had 20 years. He has had his chance and he has failed, hasn't he?" he asks.

The first minister accuses Sarwar of misleading the public in a campaign leaflet that used a made-up quote from a maternity campaigner.

Claire Fleming from Stranraer spoke out after her picture and the quote criticising local NHS provision was posted out in Glasgow.

Swinney also says Labour is fighting Reform for second position in Holyrood.

"Mr Sarwar knows that it is all over," he says. "He's in opposition and we're going to stay in government."

Image source, Scottish Parliament TV

Sarwar goes on to highlight other issues "wasting" billions of pounds – including delayed discharge from hospitals, prison building costs and economic growth.

He asks why there has been no pause on business rate re-evaluations, leaving some with a 400% increase and risking their survival.

Swinney says his government will provide 15% relief for retail, hospital and leisure premises on the mainland - and 100% for island businesses - and put in place a business rates relief package worth £864m.

Sarwar accuses him of "talking rubbish" and ignoring his question because Swinney failed to address the rate re-evaluations.

Up next is Anas Sarwar, the leader of the Scottish Labour party, who says Swinney's 19th budget "lacks ambition".

He points out that a million Scots, including nurses, teachers and police officers, will end up paying more in income tax than if they lived in the rest of the UK.

"Even his own tax advisor says this is a political stunt," he says.

He asks why someone earning £33,500 has the "broadest shoulders" and therefore should pay more tax in Scotland.

Swinney replies that Band Six nurses and the lowest-paid teachers earn more in Scotland than in England.

"That's because this government delivers fair pay for public sector workers," he says.

Sarwar criticises him for focusing on the lowest paid, while ignoring the rest of the workforce.

Budget shows the chasm between SNP and the Toriespublished at 12:29 GMT 15 January

12:29 GMT 15 January

Phil Sim
Scotland political correspondent

Budgets are in many ways incredibly useful in an election year - particularly when money is tight - because they force politicians to tell the electorate exactly what their priorities are.

I don’t suppose there were many voters swithering between the Tories and the SNP, being at opposite ends of just about every political spectrum, but the budget has again highlighted the very clear differences between them.

The SNP has continued to raise more in tax from higher earners; the Tories want to cut it.

The SNP wants to continue piling more funds into social security programmes, seeing them as an investment in people - meanwhile the Tories say the benefits bill is “out of control and unaffordable”.

What is quite interesting is where they end up struggling over similar territory - like when both parties insist they are doing more to support business and build out infrastructure for rural areas.

The great thing with budgets is that you can cut through the rhetoric and find cold, hard figures to illustrate what is really happening.

The FM says: "Our budget delivers on the priorities of the people of Scotland."

Swinney argues it strengthens the NHS and offers the best cost of living support.

"55% of Scottish taxpayers are now expected to pay less income tax than if they lived in England."

"The Scottish Conservatives will not back and cannot back a budget that does nothing to help Scotland's workers and businesses," says Findlay.

He adds it is mind-blowing that Labour and the other parties will back this "SNP bourach of a Budget pass (Bourach is an old Scottish word for a mess.)

The Scottish Tory leader asks if the people of Scotland do not deserve lower taxes and fairer benefits.

Russell Findlay says Scottish businesses face tax rises of almost £300m and "their verdict on John Swinney's Budget is damning".

The Scottish Tory leader asks: "When will John Swinney learn that he's got to back business, not attack business".

The first minister says he recognises the challenges the business community faces.

Swinney says the Budget will ensure the lowest basic property rates since 2018/19 and will provide support of £864m for business.

"This government delivers for the Scottish economy," he adds.

Image source, Scottish Parliament TV

John Swinney hits back, saying nobody believes the Tories value the safety net of social security.

The FM accuses the party of attacking social security expenditure every week.

"We bring forward costed financial programmes that are delivered for the people of Scotland," he says.

The Scottish Conservative leader argues the "SNP's benefit bill is out of control".

Scotland can't afford this, he says, and he accuses Swinney of adopting a "reckless approach that is unfair and unsustainable".