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The government has unveiled "generous" tax breaks which it hopes will "kick start" investment in shale gas.

A new shale gas “pad allowance”, based on the existing field allowance for oil and gas production will reduce tax on income from shale production income from 62 per cent to 30 per cent, at current rates.

Benefits of at least £100,000 for each fracked well – and no less than 1 per cent of overall revenues – will be paid to local communities hosting the shale gas site.

Chancellor George Osborne said: “Shale gas is a resource with huge potential to broaden the UK’s energy mix.

“We want to create the right conditions for industry to explore and unlock that potential in a way that allows communities to share in the benefits.

“This new tax regime, which I want to make the most generous for shale in the world, will contribute to that.

“I want Britain to be the leader of the shale gas revolution – because it has the potential to create thousands of jobs and keep energy bills low for millions of people.”

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