TODAY’S Scottish Budget will be “the most important in the history of devolution”, the SNP Government has said, as opponents warned it must focus on delivery and not the usual “overblown empty promises”.

Finance Secretary Kate Forbes vowed to provide certainty and stability for businesses while supporting families and bolstering public services.

She said the delayed UK Budget had made the task more difficult “by denying us crucial information on tax rates and funding”.

Ms Forbes will outline her spending pledges in Holyrood later today, in a Budget set to dominated by the coronavirus crisis.

She has already said there will not be a public sector pay freeze similar to that imposed by the UK Government.

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Speaking ahead of her statement in Parliament, she said: “This is the most important Budget in the history of devolution. It comes as we are tackling a global pandemic and working to mitigate the damaging effects of a Brexit that Scotland did not vote for.

“I must ensure that every penny I have at my disposal makes an impact. The measures I am laying before Parliament today will provide certainty and stability to business, support families and bolster public services, while promoting sustainable growth and creating jobs.

“I hope the Scottish Parliament will support this Budget and help build the fairer, greener and more prosperous Scotland we all want to see.”

Her spending announcement was pushed back due to a delay to the UK Government’s Budget, which will not now be outlined until March.

Ms Forbes said her planning had been impacted by a lack of knowledge of UK proposals, as she again called for greater powers to be devolved to Scotland.

She said: “The delayed UK Budget has made the task more difficult by denying us crucial information on tax rates and funding.

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“It highlights the flawed fiscal arrangements the devolved administrations operate within and I once again urge the Chancellor to grant the borrowing powers and flexibility we need to respond quickly and decisively to the unprecedented challenges facing us all.”

The Scottish Conservatives called for tax rises to be ruled out, as well as extra business support, more teachers, free school meals for all primary school children and fair funding for councils.

The party also challenged the SNP to ditch its plan to publish a draft independence referendum bill ahead of the Holyrood election in May.

Scottish Tory leader Douglas Ross said the SNP are “skilled at making grand announcements” but “dreadful at delivering”.

He said: “We need a Scottish Budget that puts Scottish jobs and businesses first, not another screed of the same overblown, empty promises we get every year.

“When the SNP announce a headline-grabbing figure, this time they should actually deliver it.

“At this crucial point in the fight to deliver the Covid-19 vaccine and suppress the virus, it’s vital that the national interest comes first, ahead of the nationalist interest.

“Instead of pushing for Indyref2 as early as this year, the SNP’s Budget should focus on throwing the full weight of the government behind supporting local jobs and public services.

“Scotland’s priority is recovering from this pandemic, not another referendum.”

Elsewhere, Scottish Labour highlighted the importance of business support in the economic recovery, calling for further help as well as investment in training and skills, combined with increased funding for the NHS and a £15 per hour pay deal for social care workers.

The Liberal Democrats said their focus is on more support for mental health services following the pandemic, and funding for schools to help pupils disadvantaged by the coronavirus crisis.

It came as figures showed Scotland’s economy contracted in November as new nationwide Covid restrictions were introduced.

Provisional Scottish Government data indicates Scotland’s Gross Domestic Product (GDP) is estimated to have dropped by 1.4 per cent in November, the first fall after six months of growth following the easing of the first lockdown. GDP is now 7.1% below the level seen last February, before the pandemic hit the Scottish economy.