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Additionally, the government will meet its manifesto commitment to increase the personal allowance to £12,500. Over the last Parliament, 2.4 million individuals in Scotland saw an average gain of £517, due to an increase to the personal allowance.

Northern Ireland, like the rest of the UK, will benefit from the decisions set out in today’s Autumn Statement, as the UK Government continues to build an economy that works for all.

The additional investment in productivity and infrastructure that I have announced underscores that message…. And the raft of investments in the UK announced since the referendum – by Softbank, Glaxo, Nissan, Google and Apple amongst others, confirms it.

So I welcome the Commission’s continuing work on delivery model options, and we will carefully consider its final recommendations in due course.

They will also mean that businesses cannot avoid tax by borrowing excessively in the UK to fund their overseas activities.

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