The minister also welcomed the cancellation of an expected 3p increase in fuel duty.
Fuel duty was due to increase by 3p per litre from January: that will be deferred until August 2012.
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The Conservatives have leapt into the fray with an election commitment to cut petrol and diesel prices by 3p a litre.
But inflation eased at the fuel pumps as petrol prices rose by 2.2p a litre against 3.3p a litre a year earlier.
The power to use the tartan tax, which can raise or lower income tax by 3p in the pound lapsed in 2007.
The government told MPs last autumn that the rise this summer would go ahead, but would be reduced from 5p to 3p.
Scots seem to like public spending more than the English do, but 3p in the pound will hardly pay for their ambitions.
Aware of petrol's political potency, in March Mr Osborne cut duty by a penny per litre and delayed a further 3p of rises.
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The SNP has claimed growing cross-party support at Westminster for its campaign to halt a planned 3p rise in fuel duty in August.
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And, to big cheers from the government benches, the scrapping altogether of the 3p a litre rise in petrol duty scheduled for January.
It needed to operate at a cost of no more than five cents (3p) a day and would ideally capture energy or other resources.
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The chancellor cut fuel duty by 1p per litre, but said it would go up in line with inflation, by 3p per litre, in January 2012.
Debenhams said it would pay a final dividend of 0.5 pence a share, meaning its total for the year is 3p, down from 6.3p last year.
Since we know Amazon is growing net sales (that is the 3P sales) faster than gross sales, we have a bullish signal about future gross margin expansion.
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As an example, revenue generated by Amazon Services sales represent 3P seller fees earned (including commissions) and related shipping fees, digital content subscriptions, and non-retail activities.
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Labour's bid to delay an increase in fuel duty of 3p a litre planned for January has been defeated in the Commons by a government majority of 48.
At the moment, eligible households receive 43.3p per kilowatt-hour generated.
"To boost our flatlining economy Labour has already called for a temporary VAT cut which would take 3p off a litre of fuel, " shadow chief secretary to the Treasury Rachel Reeves said.
In effect there are many more - including the power to raise or lower tax by 3p - but everything within the parliament's remit is known as a "devolved matter".
Such liabilities might be bonds it has issued, money borrowed on the overnight markets, even that 3p left in my bank account each month after the mortgage has gone out.
The "Tartan Tax" - plus or minus a maximum of 3p of income tax, levied upon the standard rate only, not the upper rates - was simply too limited for credible use.
Mr Salmond's big test will come in 2010, when he hopes to abolish council tax completely and replace it with a local income tax levied at a flat rate of 3p in each pound of basic-rate national income tax due.
Even if such a wording were possible (which it is not, given the nature of Britain's constitution), Mr Dewar still has problems with writing the rules by which the parliament can use its intended power to vary basic-rate income tax by up to 3p.
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