Citizens Advice Scotland insited there was "absolutely nothing" in George Osborne's budget for families while business leaders voiced concerns about the impact on oil producers in the North Sea.

Lucy McTernan, chief executive of Citizens Advice Scotland, said: "There is nothing in the Budget that will seriously relieve the pressure on those who are suffering the most.

"The Government doesn't seem to realise that many people are finding it difficult just to get through the week."

Liz Cameron, chief executive of Scottish Chambers of Commerce, said there was "much to welcome" for business in this year's Budget.

However, she warned that an increase in the supplementary rate of corporation tax for the North Sea oil and gas sector could have a serious impact on the industry's ability to invest.

She also criticised the lack of action on air passenger duty in Scotland.

The Federation of Small Businesses in Scotland said it welcomed some of the Chancellor's announcements, but felt more could have been done to help small businesses create jobs.

ASH Scotland chief executive Sheila Duffy said the Budget could have gone further in terms of a rise in tobacco duty - a 5% above inflation hike had been outlined in the ASH Budget submission.

But Geoff Barrett, a Glasgow newsagent and the Scottish spokesman for the Tobacco Retailers Alliance, said the hike on tobacco would threaten small businesses by boosting the black market.

The Scotch Whisky Association said the 7.2% increase in spirits duty would penalise Scotch whisky drinkers and distillers.

Graeme Brown, director of Shelter Scotland, urged Scottish politicians not to mirror the Budget's First Buy scheme, which will see £250m being made available for a UK Government-backed shared equity scheme, saying it would not go far enough in Scotland.

Home building industry body Homes for Scotland also warned that any impact the scheme has in Scotland would depend on how the next Scottish Government chose to use any of the new money it received.

The Budget was "disappointing" in environmental terms according to WWF Scotland.

Director, Dr Richard Dixon, said: "With no further news on Scotland's carbon capture trial, the scrapping of the carbon capture levy and no major investment in renewables, this is a particularly disappointing Budget for Scotland."

Transform Scotland also criticised the decision to cut fuel taxes.

Director Colin Howden said: "The coalition Government claimed it wanted to be the greenest ever. It has instead demonstrated itself to be entirely under the thumb of the aviation and roads lobbies."

IN DETAIL

• The budget in 60 seconds