DEREK McKAY has the daunting task of setting his first budget next week as Finance Secretary.

He does so with more powers and greater responsibility than his predecessors. Not only does he have the power to decided what gets spend on which priorities and to decided what gets cut, he also has the power to raise cash for the government’s priorities.

With a minority government once more, Mr McKay like John Swinney between 2007 and 2011 has to enlist the support of at least one of the other parties.

This time in Holyrood there are no SNP friendly independents to call on to get the budget through Parliament.

It is not just about finding common ground on policies, that could be achieved on a number of policies individually with all the other parties on one issue or another.

It is the tricky business of negotiating their red line issues. Those on which they want action, or at least be seen to win some concessions otherwise they will pull their support.

Patrick Harvie and the Greens did this famously in a previous budget at the very last minute despite much politicking and negotiating and the budget fell and Mr Swinney had to start again. So who wants what and are they likely to get it.

The crucial issue, with the new powers, is tax.

The Greens this time want tax raised for public services and call for a more progressive tax system with higher earners paying more top rate tax and will not be satisfied with no change.

The LibDems want £500m for education and for it to be paid for through raising a penny on income tax. And Labour want an increase in the basic rate of 1% to end the public sector cuts and stop the austerity from Westminster being passed on to local councils and the health service.

SO the 3rd 4th and 5th parties in the Parliament will demand some movement on the SNP tax policy for their support

The SNP has said it will not raise basic rate tax as Labour want as it says it won’t pass on the burden of austerity to households already struggling to make ends meet.

The Alternative is to get support from Ruth Davidson’s Tories, the main opposition to get the 65 votes required to pass the budget.

The Tories are vehemently against any form of income tax rise and any taxes being higher in Scotland than the rest of the UK.

However a deal with the Tories on the basis of no tax rises at a time when austerity has decimated public services and hammered the poorest and most vulnerable through welfare reform would be unpalatable for the SNP and would outrage and alienate  a huge portion of the  newly won members and supporters.

This year with the greater powers and the expectation to deliver on health, education and transport, which have put the government under pressure in recent months, the opposition parties will take the opportunity to play hardball and threaten to walk away, knowing a deal with one is essential.

Derek McKay and Nicola Sturgeon will require all their political skills to deliver their preferred budget this year.