The Scottish Government has been urged to "close the door" on fracking activity north of the border.

Environmental campaigners at WWF Scotland made the plea after Chancellor George Osborne unveiled tax breaks for the controversial technique for extracting shale gas.

Mr Osborne aims to create the "most generous" regime for shale gas in the world.

But Lang Banks, director of WWF Scotland claimed these "bribes" were a "recipe for environmental and financial disaster"

The Church of Scotland also spoke out against Mr Osborne's plans for a new shale gas allowance - which will more than halve the tax due on a proportion of the income from production.

The UK Government hopes the move will encourage exploration of energy from unconventional sources.

Reverend Sally Foster-Fulton, convener of the Church of Scotland's Church and Society Council said it was "disappointing" and there were "many alternatives to fracking".

The UK Government's new tax regime is based on existing field allowances for the development of technically or commercially challenging oil and gas resources, and will reduce the tax on the income from shale production from 62% to 30%.

New planning guidance on shale gas is set to be published as the Westminster Government attempts to drive forward exploration.

Mr Osborne said shale gas had "huge potential to broaden the UK's energy mix" and added: "We want to create the right conditions for industry to explore and unlock that potential in a way that allows communities to share in the benefits.

''This new tax regime, which I want to make the most generous for shale in the world, will contribute to that.

''I want Britain to be a leader of the shale gas revolution - because it has the potential to create thousands of jobs and keep energy bills low for millions of people.''

Mr Banks urged the Scottish Government to use planning regulations to rule out the use of fracking north of the border.

"The massive tax breaks and bribes being offered by the UK Government to prop up polluting shale gas are a recipe for environmental and financial disaster," he said.

"Scottish ministers must reject these moves and use all the powers at their disposal to close the door on shale gas fracking north of the border.

"Ministers could start by ensuring the current review of national planning priorities in Scotland rules out fracking and other forms of unconventional gas extraction.

"With renewable energy going from strength to strength in Scotland, there's little need for us to follow the UK Government's headlong rush to trash the environment and our climate.

"Instead of offering yet more tax breaks to drill for fossil fuels UK ministers would be better supporting initiatives that reduced energy demand for every household and deliver renewables projects even more quickly."

Ms Foster-Fulton said: "Instead of embracing a new low carbon future the Chancellor is signalling a return to the old carbon economy, at the expense not only of those people who will be affected by fracking operations in Britain but those around the world who suffer most from the effects of climate change.

"In a country rich in potential renewable energy and with great opportunities to reduce our energy wastage by better home insulation, there are many alternatives to fracking."