Derek Mackay has been likened to US President Donald Trump, with Labour accusing him of presenting "alternative facts" about his Budget plans.

Kezia Dugdale criticised the Finance Secretary after he listed a number of spending commitments contained in his draft Budget for 2017-18.

Labour claimed the plans will see council spending cut by £327 million, as they pressed the Scottish Government to increase income tax now it has the power to do so.

Mr Mackay said that figure "ignores a number of funding streams" that are going to local government.

He also insisted that despite "challenging financial circumstances, the Scottish Government is proposing to invest significant additional resources into public services, additional resources that are under threat should this Budget not pass".

The Finance Secretary told MSPs his Budget contains plans for "record investment for the NHS", a £120 million pupil equity scheme to tackle the attainment gap in schools, and investment of more than £140 million in energy efficiency.

He said there will be £470 million of capital funding for housing, £47 million to mitigate the so-called bedroom tax, and increased investment in health and social care to allow for social care staff to be paid the living wage.

But Scottish Labour leader Ms Dugdale told MSPs: "That sounded like a list of Donald Trump's alternative facts. The reality is he is going to make £327 million worth of cuts."

Labour wants to see the 50p top rate of income tax restored for the highest earners in Scotland, along with a 1p rise in the basic rate.

Ms Dugdale challenged the minister on the issue, saying: "When he looks at his life, when he looks at his salary and he looks at the community he represents, does he really think he pays enough tax when he's making the cuts he is faced with?"

Mr Mackay responded: "The problem for the Labour Party is you are not just proposing tax rises for people like me, you're proposing to increase the basic rate on everyone who pays tax in this country, that's passing on austerity to the households of Scotland."

The clash came during a Labour debate at Holyrood, with the party saying Parliament "does not support the Scottish Government's draft Budget 2017-18 in its current form".

But with MSPs due to debate the general principles of the Budget next week, Mr Mackay warned against playing politics with his tax and spending plans.

He called on the opposition to "adopt a productive approach" to the process and "engage in meaningful discussions and offer credible alternatives".

Mr Mackay continued: "We have a parliamentary process, we should respect it. Not play games, but work together for the people of Scotland.

"Members must recognise the significance of not supporting a Scottish Government draft Budget, it's not just about disagreeing on the margins, it puts all our public services at threat.

"Crucial public spending that pays for our teachers, our doctors, our nurses, our local government employees and our emergency services workers."

The SNP has no majority at Holyrood so Mr Mackay needs to convince at least one other party to back his Budget, and he stressed "compromise and finding consensus is a necessity".

He added: "I have held constructive discussions with opposition parties about alternative Budget proposals and I hold these talks in good faith and I plan for them to continue.

"The Budget I introduced in December was a draft Budget, that marks the beginning of the process and not the end."

Labour deputy leader Alex Rowley said his party aims to "build a consensus about the kind of public services we want in Scotland and how they are to be paid for".

He added: "In a time where too many of our public services are struggling to cope, and some veer towards crisis, we say Government should increase the tax take by asking those who can pay a bit more to do so."

Mr Rowley said putting 1p on the basic rate of income tax would mean no increase at all for workers earning £21,000 a year or less, while those on the median salary of £28,000 would pay "just over £1 more a week, an extra £65 a year".

He went on: "A police sergeant on £41,000 is being asked to pay an extra £203 a year. An MSP in this place on £61,000 would pay an extra £526 a year, and the First Minister on a salary of £151,000 would be asked to pay an extra £1,786.

"It would be the collective power of all those individuals, paying a little bit more according to their means, that would pay for the much-needed investment in education, in home care, and in the future of our country."

He condemned the Government, telling MSPs: "Our NHS and our community care is in crisis, and they want to do nothing. They say it is not as bad as England. That seems to be the extent of this Government's ambition for our country.

"Lack of educational achievement, lack of care services, lack of investment for the future - is that really the price we are all willing to pay to avoid a small increase in income tax?"

In contrast, Conservative Murdo Fraser said his party will not back the Budget in its current form as it is against Scotland becoming "the most highly taxed part of the United Kingdom", which he said business leaders have warned could lead to firms leaving.

He said: "With Labour and ourselves seem set to oppose the Scottish Government, it only remains to be seen which of the two remaining suitors at the court of Queen Nicola are likely to win her favour.

"Will it be Patsy Harvie, the man who is always there to do the SNP's bidding? Or will it be Willing Willie, who is risking sacrificing the electoral prospects of Liberal Democrat councillors up and down the land in order to gain a few moments of glory as the saviour of the SNP Budget?"

In response, Liberal Democrat leader Willie Rennie said "Machete Murdo" plans to make cuts to taxes for high earners while cutting services for everyone else.

He said his party is in discussion with the Finance Secretary and wants a penny increase on income tax to pay for a £400 million package of proposals including extra funding for schools, colleges, mental health services, Police Scotland and ferries to the Northern Isles.

Mr Rennie said: "We have set out what our priorities should be, but if anybody in this Parliament thinks it's just a matter of time before the Liberal Democrats agree with the SNP for a Budget, then they are mistaken."

Scottish Green co-convener Patrick Harvie branded Mr Fraser's name-calling "rather pathetic", and said the Conservatives are arguing against the devolution of tax power.

He said the Greens will not vote for the draft Budget without changes, and called for "progressive taxation" to invest in public services to "protect those facing cuts".