UK taxes

The finance secretary said the £339m funding from the Treasury was short of the £700m needed to plug gaps in Scotland's public purse.

The government says "every single penny" raised by the policy will be spent on state schools.

The government gets most of its money from tax but also borrows when it wants to boost spending.

The state pension has risen by 4.1% and carers can work more hours will keeping a key benefit.

The amount of National Insurance (NI) paid by employers will rise on 6 April.

The chancellor is on track to meet her own fiscal rules, so why is there talk of tax rises in the autumn?

The NHS will be shielded from April's tax rise but this does not cover private hospices, care homes and pharmacies.

The tax authority has been heavily criticised for failing to answer tens of thousands of calls.