Ms Robison is scheduled to make a ministerial statement to the Scottish Parliament from around 2.20pm.

The proceedings can be watched live on the Scottish Parliament website.

The pre-election budget comes later than usual as a result of the timing of the UK government’s Autumn statement in November and the time required to assess its implications for Scotland’s public finances.

Financial experts say it comes in a challenging fiscal environment where Ms Robison has limited room for manoeuvre.