RUSSELL Findlay has been told he has “some nerve” by the First Minister during a heated debate on the Budget at FMQs.

It comes after the Labour Government delivered its first Budget on Tuesday with the Scottish Tory leader taking issue with the Scottish Government saying it was a “step in the right direction”.

Swinney in turn hit back at Findlay, pointing out that the Scottish Tory leader was a supporter of former prime minister Liz Truss’s disastrous mini-budget.

The First Minister said he had “sympathy” with Labour’s Budget as it was a product of the “menacing agenda” of 14 years of a Tory government.

He said it was the “ultimate deceit for Mr Findlay and the Conservatives to criticise those of us who have to take difficult decisions to clear up the mess that the Conservatives have created”.

Swinney explained that decisions had been made to increase tax in a bid to improve public services after the Scottish Tory leader called for tax cuts.

The First Minister's comments have been read as a suggestion that there will be no tax cuts in the Scottish Budget, which is due to be announced on December 4.

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“If Mr Findlay, wants to stand here and defend spending cuts to the people of Scotland, he’s welcome to do it,” Swinney said.

“I’m not going to follow in his footsteps.”

Findlay hit back, saying the First Minister’s “dirty fingerprints were all over the tram scandal, the ferry scandal, the Salmond inquiry scandal, the named persons scandal,” asking “how much has this man’s mistakes cost all of us?”

Findlay joked that he had “touched a nerve” with Swinney and said: “The tax burden on Scottish businesses and workers is far too high.

“But the SNP and Labour think they’re entitled to keep taking more and more while Scotland’s public services get worse and worse.

“This drives the disconnect between politicians and people. In the Scottish Budget, John Swinney could go another way.

“The SNP could stop raising taxes and let people keep more of their own hard-earned money so why won’t John Swinney look to bring down bills for Scottish businesses and workers.”

The Treasury had to assuage fears that hiking National Insurance contributions for employers would place additional strain on Scottish public finances, and there were suggestions it would cover the expected cost of £500 million.

Swinney replied: “The problem with what Mr Findlay brings to Parliament, which his colleagues bring to Parliament, is that he’s standing in front of me today arguing for a reduction in taxation.

“That involves a reduction then in public expenditure. But the problem, now I’m being told that it’s not correct, so I’m going to say it again because that is what is involved.

“If you reduce taxation, then you reduce public expenditure. We have to balance the budget and of course we’ve done that for 17 continuous years as the Scottish Government.

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“But the problem with Mr Findlay is that he’s here today talking about tax cuts, every other day of the week the Tories are here demanding we spend more money on different aspects of the public services.

“So when Mr Findlay talks about nerves, the issue is not touching a raw nerve with me, it’s the nerve of Mr Findlay who comes here calling for reductions in tax when he wants us to spend more.

“That’s some nerve Presiding Officer.”