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And I will also increase the Rural Rate Relief to 100%, giving small businesses in rural areas a tax break worth up to £2,900 per year.

Today I can announce the National Living Wage will increase from £7.20 to £7.50 in April next year. That’s a pay rise worth over £500 a year to a full-time worker.

Scotland, like the rest of the UK, will benefit from the decisions set out in today’s Autumn Statement, as the UK government builds an economy that works for all.

This is a complex issue and DExEU is working closely with the Home Office and other Government departments to identify and develop options to shape our future immigration system.

Insurance Premium Tax (IPT) will increase from 10% to 12%. IPT is a tax on insurers and it is up to them whether and how to pass on costs to customers.