Preheat oven to 160 C / 320 F.
Line the muffin tin with cupcake wrappers.
Combine baking powder, baking soda, spices and salt to the flour and combine well.
Place egg and sugar in a mixer bowl and whisk until light and foamy.
Add sour cream, vanilla, and oil - and continue to whisk.
Next, add in the flour mix.
Followed by the carrots, nuts, and raisins.
Divide batter evenly into the 12 muffin cups.
Bake on the center rack for about 20 to 22 minutes or until a skewer inserted in the center comes out clean.
Cool completely before decorating.