Today's Budget - the main points

* No change to Income Tax or VAT

* Help for small businesses

          Tax rate cut to help 500,000 companies

           Investment allowance doubles to £100,000

           Doubling of relief on capital gains tax for entrepreneurs

* Help for first-time house buyers

           No stamp duty if their home is under £250,000. ( A rise to 

           5%  on houses over £1m)

* Fuel tax increased by 3p per litre to be spread over 9months.

* Help for young unemployed. Guaranteed 6months of training or  work  for under 24yr olds. to be funded from bankers bonus  tax which has raised £2bn.      

* Cider, wine and cigarettes all have increased tax - cigarettes 4% from today, wine 2% above inflation, and cider 10% above inflation making a 13% tax which will put on about 5p on a pint.

* Inheritance tax will be frozen for 4 years

* £2bn to help green industries such as offshore wind farms.

* ISA's - annual investment limit will be raised to £10,200 from the current £7,200

* Education - funding will be made available for 20,000 new science/maths university places.

* £385m for road maintenance

* Superfast Broadland promised for 90% of British homes. Funded by  £6 per year landline tax.

It all looks good on paper, but this has been called a phoney budget, the real one, (with all the pain no doubt), will come after the election.