The SNP's deputy leader claims there's no argument against devolving Corporation Tax to Scotland.
Stewart Hosie's remarks came after the duty was devolved to Northern Ireland in the Chancellor's Autumn Statement.
The NHS in Scotland will see an extra £125 million. and the personal tax allowance goes up - taking 38,000 Scots out of the basic rate bracket.
Elsewhere there's been a mixed reaction to the statement - the last before May's General Election.
Garry Clark, from Scottish Chambers of Commerce, tells us it's a missed opportunity: