While many of the main measures announced in the UK Budget – such as fuel duty rate and electricity VAT extensions – will apply in Scotland, as will many of the tax changes announced, there were relatively few Scotland-specific announcements.

Taxpayers in Scotland will need to wait until the Scottish government announces its draft budget to have the full picture on future tax liabilities.

The Scottish Budget is set for 3 December and will unveil proposed Scottish rates of income tax, business rates, land and buildings transaction tax, as well as other Scottish-specific taxation and spending decisions.