Commenting on the publication of the Scottish Government's draft budget, Scottish Liberal Democrat leader Willie Rennie MSP said:
"The Deputy First Minister has spent his entire political life campaigning for more tax powers. And what does he do when he gets them? The answer is nothing, no change, same rate and the same as in England.
"John Swinney cannot tell Scotland that he is rejecting austerity when he is not raising a penny more even though he has the new tax powers to do something about it.
"Liberal Democrats will make a positive, constructive and costed case for investment to create opportunity for everyone, no matter what their background. That's why we will argue for an end to the underfunding of mental health services, delivery of commitments on childcare and early education and investment in the transport, mobile and broadband infrastructure especially for the North East and Highlands and Islands. This budget must live up to Scotland's needs."