Preliminary talks on the budget have taken place between Ivan McKee, the public finance minister, and all opposition parties as the Scottish government attempts to gain sufficient support to ensure its budget is passed.
One of the moves being brought forward is a tax on cruise ships as part of efforts to win support from the Scottish Greens, according to reports.
During a Holyrood debate on budget priorities, Green MSPs called for the introduction of a private jet tax, the revaluation and reform of council tax, and a public health levy on alcohol and tobacco retailers to support frontline recovery services.
The SNP has been a minority administration at Holyrood since April, when Humza Yousaf ended the coalition with the Greens last year which ultimately led to his premiership collapsing. This means they require the support of at least two opposition MSPs to pass legislation.
Shona Robison, the finance secretary, said the government would "move forward as quickly as we can" with the cruise levy as her party's former coalition partners opened the door to a deal on the SNP's tax and spending plans.
This comes hot on the heels of a new law allowing local authorities to implement a tourist tax came into force, which will give councils the power to add charges to stays at hotels and B&Bs with Edinburgh, Highland and Aberdeen councils all considering implementing the measure.
If approved, the legislation would be brought in over the next 18 months to be in place before the 2026 Holyrood election giving local authorities the power to levy the charge making the proceeds available to increase investment in infrastructure and local services. This is something commonly in place in other European destinations but there is debate over whether it might put the brakes on the growth of cruise tourism in Scotland.
Staying on transport, a senior government source said ministers were sceptical about taxing private jets despite John Swinney, the first minister, suggesting the income could be used to reduce rail fares for the general public.
There are also concerns that plans to increase business rates for large shops that sell alcohol and cigarettes would counteract moves to ease the burden on bricks and mortar retailers.
Murdo Fraser, the Scottish Conservative economy spokesman, accused the Greens of being “fundamentally hostile to economic growth and wealth creation”. He urged the Scottish government to use the budget to cut taxes and close the gap with the rest of the UK, adding: “That won’t be a budget that the Greens will like, but it will be a budget the rest of Scotland will be thankful for.”
Alex Salmond's Alba Party has said that a deal with it is "on the table" if the Scottish government moves to mitigate the UK government's cuts to the winter fuel allowance.