allowance

Those currently earning below the personal allowance of £12,571 will find, as wages rise but thresholds don't, they will pay tax for the first time.

But the personal allowance - the amount a person is allowed to earn before they start to pay tax - is set by Westminster.

In Wednesday's budget the chancellor announced spouses would be able to transfer any of their £1m allowance before inheritance tax kicks in between partners.

The Scottish government is in charge of setting the thresholds for all of these bands except for the lowest one, the personal allowance, which is the level at which people start paying tax.

People in Scotland will also see their tax free allowance frozen, although other tax bands there vary.