Kate Forbes, the SNP's finance secretary. Governments normally use the budget to outline the state of the country's finances and propose tax changes.
You can follow her announcement to Holyrood live via the Record's dedicated live politics blog, with the statement due to begin around 2pm.
The Scottish Government does not raise all of its own money. A sizeable chunk of its revenues comes via the UK Government, and is allocated according to the Barnett Formula - a funding mechanism that has been in place for almost 50 years and has become controversial in its own right.
Put simply, when the UK Government decides to spend more or less on things like health and education in England, the Barnett Formula is used to decide how much money the.
Read more on dailyrecord.co.uk
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