THE SNP have claimed that the first Tory budget in almost two decades has helped make the case for transferring more powers to Holyrood, as opponents called on the Scottish Government to set out what it will do with new responsibilities already on their way.

Parties also clashed over the impact of the changes, with the Scottish Government branding the budget a "con trick" as the Conservatives pointed out that they were set to deliver a higher minimum wage than the nationalists or Labour promised in their election manifestos. The Chancellor also announced a former SNP policy of slashing corporation tax.

Stewart Hosie, the SNP's finance spokesman, pointed to a cut in student support in England which will not apply in Scotland as an example of the public being protected from cuts.

He said: "The SNP Government will continue to deliver grants for the poorest students in Scotland, demonstrating the benefits of having these powers in the Scottish Parliament, rather than in Tory hands at Westminster.

"The electorate in Scotland overwhelmingly rejected austerity at the election by returning 56 SNP MPs, and the Tories secured their lowest share of the vote in Scotland since 1865.

"This budget underlines the need to have economic and welfare powers in Scotland, so that we can build a more dynamic economy to boost tax revenues, and a fairer society where policies benefit the many, not deliver tax cuts for millionaires."

In recent weeks the SNP has repeatedly called for new powers to be added to the Scotland Bill, currently making its way through the Commons. Their pleas have so far been rejected by the UK Government.

During his statement, the Chancellor rounded on the SNP for "complaining endlessly about process" and called on them to answer the question of how it would use more powers. From next year, the Scottish Government will set a Scottish rate of income tax, with complete control of rates and bands to follow.

David Mundell, the Scottish Secretary, said: "If the Scottish Government want to spend more they will have the Scottish rate of income tax from next year, with even more control over how much you pay in tax coming after that. They will also have wide-ranging powers over welfare payments. It is now up to them to tell us all how they intend to use those powers."

Ian Murray, Labour's shadow Scottish Secretary, said that the budget was bad news for the working families, vulnerable and the young, with the Chancellor "giving with one hand and taking away with the other".

He also called on the SNP to set out how they will do things differently, adding: "With the new powers coming to the Scottish Parliament over tax and welfare, we can deliver a fairer budget for young people, working families and our vulnerable.

"The challenge for the SNP Government in Edinburgh is to make clear how they will use these significant new powers to make a real difference to working families in Scotland."

Meanwhile, the Scotland Office estimated that 140,000 Scots will receive a direct pay rise as a result of the National Living Wage, with around 137,500 companies north of the border affected by changes to corporation tax. The current rate of 20 per cent will be reduced to 19 per cent in 2017 and 18 per cent in 2020.

It added that a rise in the income tax personal allowance would see 47,000 Scots removed from tax altogether next year, with 2.5 million benefitting overall.

John Swinney, the Deputy First Minister and SNP Finance Secretary, said George Osborne had launched an attack on low income households and the young.

"This budget is a series of con tricks to try and hide the fact that individual households will now bear the brunt of austerity cuts," he added. "I support a meaningful living wage paid for by business - one that pays what people need to live, not one that fails to compensate for cuts to valuable tax credits.

"The Chancellor has not even promised to meet the current living wage of £7.85 and under 25s will face the brunt of cuts but receive no increase in wages.

"As the Resolution Foundation - cited by the Chancellor - make clear the real living wage is based on people receiving tax credits and housing benefit so any new living wage must be far higher to compensate for it. The Chancellor's con trick does not come close to meeting those costs."