Treasury spokesman Stewart Hosie tabled the amendments following the chancellor’s visit to Northern Ireland, during which he did not rule out lower corporation tax levels for the province.

The move follows calls from Ulster’s local parties and businesses for the rates to be brought down from the current UK rate of 30% to the 12.5% of the Republic of Ireland.

Hosie, who sits on the committee debating the finance bill, said: 'Pressure has been building in recent months in Northern Ireland for a range of fiscal incentives, such as a cut in the rate of corporation tax. The chancellor has not ruled out such a move. 'With Scottish growth stubbornly below that of the UK, we too would benefit from having the ability to encourage growth in Scotland with lower corporation taxes. In fact, it is SNP policy.

'The SNP wants Scotland to have the same opportunities as other independent nations. With responsibility for all our finances, Scotland could start to match the success of nations like Ireland, Norway and Finland.'