Budget at a glance

* The basic rate income tax threshold to rise to £11,850 in April next year.

* The higher rate threshold will rise to £46,350.

* From April The National Living Wage will rise 4.4% from £7.50 an hour to £7.83.

* The law will be clarified so that people charging electric vehicles at work will not be taxed as a benefit in kind.

* There will be a 1 percentage point increase in company car tax for diesel vehicles.

* Tax avoidance measures will be put in place to save £4.8bn by 2022-23.

* The government will consult in 2018 on extending the scope of tax relief currently available to employees and the self-employed for work-related training costs.

* To reduce the burden on employers, from April 2019 they will no longer be required to check receipts when reimbursing employees for subsistence using benchmark scale rates. The existing concessionary accommodation and subsistence overseas scale rates will be placed on a statutory basis, to provide greater certainty for businesses.

* HMRC will work with external stakeholders to improve the guidance on employee expenses, particularly on travel and subsistence and the process for claiming tax relief on non-reimbursed employment expenses.

* The government will open a consultation into private sector IR35.

The Budget document stated: "A possible next step would be to extend the reforms to the private sector, to ensure individuals who effectively work as employees are taxed as employees even if they choose to structure their work through a company. It is right that the government take account of the needs of businesses and individuals who would implement any change.

"Therefore the government will carefully consult on how to tackle non-compliance in the private sector, drawing on the experience of the public sector reforms, including through external research already commissioned by the government and due to be published in 2018."