AT A GLANCE

● Housing: Stamp duty abolished for first-time buyers in England, Wales and Northern Ireland for properties worth up to £300,000. A £44 billion spend to meet target of building 300,000 new homes a year. Powers for 100 per cent council tax premium to be charged on empty properties and a new homelessness task force established.

● Alcohol/tobacco: Tobacco duty rises by 2 per cent above RPI inflation. Duty on hand-rolling tobacco increases an extra 1 per cent. Duty on beer, wine and spirits frozen. Duty on high-strength “white ciders” increased in 2019.

● Fuel: Planned fuel duty rise for petrol and diesel cars scrapped. Vehicle excise duty for new diesel cars not meeting latest standards rises one band. Proceeds to support a new £220m clean air fund.

● Personal tax/wages: UK tax-free personal allowance rises to £11,850 (all UK) and higher-rate tax threshold to £46,350 (not Scotland). Short-haul air passenger duty and long-haul economy rates frozen. National Living Wage rises from £7.50 to £7.83 an hour.

● Welfare/pensions: A £1.5bn package to help delivery of Universal Credit. Seven-day initial waiting period for claims scrapped. Repayment period for advances up from six to 12 months.

● Business/digital: VAT threshold for small business stays at £85,000 for two years. A £500m spend on 5G mobile networks, full-fibre broadband and AI, and £540m for electric cars.

● Transport: Young person’s railcard extended to those aged 26-30, giving a third off rail fares.

● Scotland: An extra £2bn for the Scottish Government, Scottish police and fire services to get VAT refunds and tax breaks on North Sea oil and gas fields.