Corporation Tax will be cut if Scotland becomes a independent country says Alex Salmond. It will be 3% less than in the UK. Giving Scotland a rate of 17%. Which would be lower than Luxembourg’s 21%, where the likes of Amazon and eBay base some of their business operations.

It would also put Scotland way below Germany at 29% and France at 33%.

However, the Corporation Tax rate would still be higher than it is in Ireland, where companies are charged at 12.5% This has helped it attract computer giants like Apple and Dell and Microsoft, allowing Irish export levels to soar to more than €130bn – compared with just £24bn in Scotland.