One of the key points for Scotland is the removal of VAT charges on our police and fire services, which First Minister Nicola Sturgeon had labelled as “long overdue”,

Meanwhile, Mr Hammond’s Budget pledge of £2 billion for Scotland has been dismissed by Sturgeon as “smoke and mirrors”.

From the numerous budget policies, the ones which will most impact Scotland are as follows:

Chancellor of the Exchequer Philip Hammond is unveiling the Autumn Budget. Picture: Dan Kitwood/Getty Images

• Scrapping of VAT charges for Scotland’s police and fire services from April 2018

• Extra £2bn to be made available to Scottish government via Barnett Formula

• Duty on whisky and spirits to be frozen

• Fuel duty to be frozen

• £3.3m additional support for Scottish charities

• National Minimum Wage to rise to £7.83 by April 2018

• Business rate increases set by CPI

• VAT thresholds for small businesses to stay at £85,000 for next two years

• Tobacco duty to rise by 2%, plus 1% duty increase on hand rolling tobacco

• Tax duty hike on diesel cars that don’t meet environmental guidelines - not applicable to white vans

Budget 2017: Key points at a glance