The Chancellor's change to the 40p income tax threshold has been rejected by both the SNP and Scottish Labour.

Both of the parties criticised George Osborne's move of the starting rate of the 40p band from £42,385 to £45,000. However, Scottish Labour has accused the SNP of not guaranteeing that they would reverse it if they won the Holyrood election in May.

At First Ministers Questions on Thursday Nicola Sturgeon was asked several times by Dugdale if she would join her in supporting a reversal. Sturgeon said that the SNP's plans would be presented next week but it should be clear that if she does not support the alteration in the starting point then"it's not a choice I'm going to make myself."

Speaking on Wednesday, the Scottish Labour leader Kezia Dugdale said: “This is the last time a UK Chancellor will set the income tax rates for Scotland. With the new powers we will soon have in the Scottish Parliament, we will reverse George Osborne’s tax cut for the top 15% and invest in our public services.”

The SNP's opposition to the move was laid out on BBC Radio Scotland’s Good Morning Scotland programme on Thursday by the party's economic spokesperson Stewart Hosie.

Hosie said: "We were very clear yesterday that this is the wrong time to be putting in a rise to the 40p threshold which is many, many times the rate of inflation, when at the same time, on the same day, the Chancellor was announcing billions of pounds worth of cuts to people with disability, that is the wrong decision at the wrong time."

The Scottish Liberal Democrats also rejected the change in the tax threshold and would support a reverse once the powers have been devolved.

Scottish Liberal Democrat leader Willie Rennie said: "This Budget was George Osborne's chance to realise his mistake in committing to increase the higher rate tax threshold. But instead he has continued down his well-trodden path to record-breaking tax cuts for the richest in society.

"Scottish Liberal Democrats will never stomach that. When Scotland receives the Smith powers to set tax bands, our priority is a zero-rate tax band, which will effectively extend the personal allowance and lift thousands of people on low incomes out of tax altogether."

Osborne’s income tax changes were however welcomed by the Scottish Conservatives.

Speaking on Wednesday, the Scottish Conservative leader Ruth Davidson said: "The tax breaks unveiled by the Chancellor today will benefit every worker across Scotland and are absolutely the right thing to do as wages have struggled to keep pace with inflation in recent years.

"With tax powers going to Holyrood next year, Nicola Sturgeon now has to decide whether or not to follow suit in handing these tax cuts to people here too.”

The Scottish Parliament from April 2017 will have the power to alter and create new income tax bands. Holyrood however will not be able to alter the personal allowance rate.