John Swinney will face questions from the opposition ahead of an initial budget vote in Holyrood.
The Budget (Scotland) Bill will go before the Holyrood chamber on Thursday for a stage one vote.
Announced in January, the tax and spending plans will lead to – if passed – an increase to the Scottish Child Payment along with the rate of inflation, as well as a boost to £40 per week for those with children under one.
It has also paved the way for a levy on private jets and a so-called “mansion tax,” as well as for a free breakfast club to be formed at every primary school in the country.
Earlier in the day, Swinney announced that rail fares will be frozen for the next year, with a £4.3 million investment, which will fluctuate depending on demand, in the 2026-27 financial year.
Speaking to the Press Association, the First Minister said: “The Government recognises the challenges that people face in wrestling with the cost of living at the moment, so we’re looking for every step we can take to try to help people.
“We’ve decided to freeze rail fares for next year, so there’ll be no annual increase in rail fares, and what that will do is help commuters to afford their daily travel.
When you add to that the abolition of peak rail fares, which we undertook in September last year, it’s a huge saving in the cost of travel for individuals and helps people at a time when household incomes are under such pressure.”
The First Minister refused to say if the policy was announced with one eye on May’s Holyrood election, saying only that he is “always looking at what we can do to reduce the cost of living”.
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