AT A GLANCE

NATIONAL INSURANCE

National Insurance cut by further p to 8 per cent from April, saving the average worker £450. Combined with a p cut last year, it makes for a £900-a-year saving.

FUEL DUTY

5p cut, introduced two years ago, extended for 1 months, meaning an average tank fill-up remains nearly £3 cheaper. Duty frozen for 14th year in a row. Both measures to save motorists around £50 a year.

ALCOHOL DUTY

Freeze on alcohol duty extended until February 0 5, benefiting 38,000 UK pubs.

CHILD BENEFIT

From April, the level of income at which a parent starts to lose child benefit entitlements rises from £50,000 to £60,000. Top taper increases to £80,000.

NON-DOM TAX STATUS

The system, where wealthy individuals live in the UK but domicile themselves abroad for tax purposes, will be scrapped – raising £ .7billion for the Treasury.

PROPERTY TAX ON THE SELLING OF SECOND HOMES

Higher rate of property capital gains tax for those who sell a property other than their main residence will be reduced from 8 per cent to 4 per cent.

HOLIDAY LETS

Tax relief on furnished holiday lets regime scrapped from April 0 5, raising £300million for the Treasury.

STAMP DUTY RELIEF AXED

Multiple Dwellings Relief – stamp duty relief for people who purchase more than one dwelling in a single transaction – axed, raising an extra £1.3billion.

VAPERS AND OTHER SMOKERS

New tax on vapes planned for October 0 6, raising £500million a year for the Treasury by 0 8/ 9.

FLIGHTS

Air passenger duty, a tax on fliers, to be hiked by more than 10 per cent for premium economy and business classes from April, adding £66 in tax to a London-New York flight in business class.

NORTH SEA OIL AND GAS

Windfall tax on profits of energy giants operating in the North Sea extended for another year until April 0 9, raising an extra £1.5billion.

SAVINGS

New ‘British Isa’ launched, £ giving investors a £5,000 extra tax-free allowance invested in UK assets.

SMALL BUSINESSES

Threshold for VAT registration to rise from £85,000 to £90,000 from April.