allowance

Asylum seekers are not generally permitted to work while their claims are being processed and get an allowance of £1.42 a day to live on.

That is despite progress in increasing hazards allowance over the years, Citi says.

Those currently earning below the personal allowance of £12,571 will find, as wages rise but thresholds don't, they will pay tax for the first time.

But the personal allowance - the amount a person is allowed to earn before they start to pay tax - is set by Westminster.

In Wednesday's budget the chancellor announced spouses would be able to transfer any of their £1m allowance before inheritance tax kicks in between partners.