New personal allowance thresholds will also mean many people will pay less income tax.
But Mr Salmond argues the proposals have been overtaken by the UK government's plan to pay for a rise in income tax allowance thresholds by increasing personal National Insurance Contributions, under which money would go straight to the Treasury.
Alex Salmond has also argued the tax proposals have been overtaken by the UK government's plan to pay for a rise in income tax allowance thresholds by increasing personal National Insurance contributions, under which money would go straight to the Treasury.
"By raising the personal allowance threshold, we've lifted 2 million people out of tax altogether, clearly benefiting people on a low income".
There is some suggestion that the Conservatives are basing their pledge on a 30-hour working week for someone on minimum wage, which is neatly just below the £10,600 current personal allowance threshold.
Their new personal allowance threshold – the rate at which they start paying income tax – would be £11,000 from April, so a 1p rise would see them gain £4.17 a month.
The bankruptcy of the Liberal Democrat plan to raise the personal allowance threshold to £10,000 is that it seeks to impose a higher burden on middle income earners within the same tax structure.
The fact that Osborne prefers to use his limited resources in this budget to lift the personal tax allowance threshold rather than changing the 40p top rate tax threshold shows he knows the potential damage inflicted on his party every time it helps those on above-average incomes.
The charity welcomed recent changes to boost working people's income – such as the introduction of the "national living wage" and raising the personal tax allowance threshold – but it wants to see those urgently complemented by efforts to improve people's security at work.
In the 2012 budget, Chancellor George Osborne announced several measures to ease taxes - including a 5% cut to the top rate of tax and a rise in the personal income tax allowance threshold.
