Married Scots could save £200 a year through tax breaks announced by George Osborne but the scheme would be scrapped under independence.
The Chancellor confirmed the widely trailed policy in his Autumn Statement. It has been pushed primarily by Prime Minister David Cameron and is set to cost around £700 million a year.
Mr Osborne told Parliament: “This Autumn Statement confirms that from April 2015 we will introduce a new transferable tax allowance for married couples.
“Available to all basic rate taxpayers, it enables people to transfer £1,000 of their personal allowance to their wife, husband, or civil partner.”
The personal allowance transfer from one partner to another would result in a cut to the higher tax bill by up to £200 a year as the spouse would not have to pay 20% tax on the money moved.
The UK Government claims 330,000 couples in Scotland will benefit but critics have said the policy is unfair and will not help the majority of people.
In its White Paper on independence, the Scottish Government pledged to scrap the plans, even before they were budgeted for by the Treasury.
A spokeswoman said: “The UK Government’s proposals for tax allowances for some married couples will effectively discriminate against many families where both partners work, unmarried couples, widows, widowers, single parents and women who have left abusive relationships.
“Under the UK Government’s proposals, around two thirds of all married couples will not benefit. The Institute for Fiscal Studies has noted that because of the way the scheme will operate some people will be worse off after a pay rise and that even if a government wanted to reward marriage through the tax system there are simpler ways of doing so.
“With access to tax and benefit powers the Scottish Government will make a different choice from that made by UK Government.
“Our priority is to help families with children by expanding childcare provision. We will use savings from scrapping the married couple’s tax allowance to help fund childcare, encouraging higher rates of participation in the workforce.”
Labour shadow chancellor Ed Balls also criticised the policy and seized on reports Mr Osborne branded it “a turkey of an idea” that would not benefit the people Mr Cameron claims.
Mr Balls also pointed out that Treasury Minister David Gauke had said just under one third of married couples would get the allowance and that one sixth of families with children would benefit.
He said: “As for the Prime Minister’s flagship policy for families, a tax break for marriage why won’t the Chancellor admit the truth and tell the Prime Minister that the policy won’t even help the family the Prime Minister says it will?
“Because your own Treasury Minister has let the cat out of the bag. I have it here in black and white.
“The Exchequer Secretary says ‘just under one third of married couples will get the married couples tax allowance’. Just one in six families with children will benefit.”