Millions of eBay sellers and Airbnb hosts will not be entitled to a £1,000 annual tax allowance as promised in last year's Budget.

In March 2016 George Osborne unveiled two tax break's "for the digital age" worth £1,000 a year.

These were designed to help "micro entrepreneurs" who sell goods and services online on platforms such as eBay, Etsy and Airbnb, and those who take on occasional jobs such as providing lift shares or who let out their homes or garages.

One allowance applied to "digital trading" and the other to property.

Both were supposed to be introduced in April 2017.