Helen Coward, senior associate in corporate tax at law firm Charles Russell Speechlys, commented: "We now have some shape to the digital services tax - the so-called Amazon tax - being mooted by the government".
The basic rate tax has received an additional boost from its earlier rise to £11,850 in April and will not be a minimum of £12,500.
To get himself out of that corner, the chancellor would have to raise taxes, or more likely, continue to borrow money, the IFS said.
Faced with no means of changing its contents, we will vote against the government's Budget bill, which does nothing to deliver a more just society built on the aspirations of the many, not just a privileged few.
The European Commission is said to be seeking a rate of 3 percent.
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"The reality of today's budget is that Scotland continues to be hit by United Kingdom austerity and the decision to leave the EU".
And he hinted that an emergency Budget could take place in the Spring "if the economic or fiscal outlook changes materially in-year". With a no-deal Brexit looking increasingly likely, the United Kingdom needs to attract new investment into the economy and build relationships with trade partners.
"That the Chancellor has managed to do this without increasing personal taxes is impressive, although it comes at the price of ensuring that we will remain in deficit rather than surplus - admittedly a far, far more manageable one than under Labour's plans for the economy".
Budget documents published this afternoon show that, after raising an initial £5m in 2019/20, in the 20201/21 year the tax is expected to generate revenues of £275m.
In response to the security threats facing the UK, Mr Hammond promised an extra £1 billion to the Ministry of Defence and £160 million to fund counter-terrorism policing.
He's also signaled he intends to increase National Health Service funding by 20 billion pounds a year by 2023 without raising taxes.
A judgement on austerity also depends on what is measured, according to the IFS.
"This is the hard work of the British people paying off in cash in their pocket", concluded Hammond.