Nicola Sturgeon has been urged to abandon her plans to hike income tax and match the Chancellor’s help for first-time buyers in England after being handed an extra £2 billion in his Budget.

Ruth Davidson, the Scottish Tory leader, warned there “is a growing tax gap between people in Scotland and elsewhere in the UK” and demanded the First Minister step back from plans to increase income tax for workers earning more than £31,000.

Ms Sturgeon published a paper earlier this month that outlined plans to raise up to £255 million more in income tax next year, but the Budget gave her government around £183 million extra for public services over the same period.

Scots earning more than £43,000 already pay £400 more income tax after she froze the salary threshold for the 40p higher rate band. The gap could widen even further in April after the Chancellor announced it will increase to £46,350 in England.

Philip Hammond presented her SNP administration with another political headache ahead next month’s Scottish Budget at Holyrood by scrapping stamp duty for all first-time buyers in England on purchases up to £300,000.

Young couples in Scotland have to pay £2,100 Land and Buildings Transaction Tax (LBTT) – the SNP’s version of stamp duty - buying a £250,000 home and Ms Davidson tweeted that it would make a “massive difference” if the SNP matched the Chancellor.