THE BUDGET: It may have been St Patrick's Day, but there was little of the Irish luck to spread around in yesterday's Budget.

Indeed, for want of a better word, it was boring. How boring? Well consider this

A retired couple with an income of £22,400 a year, owning a car will be £109 a year better off.

A single pensioner with income of £5,700 a year will be £103 a year better off.

A single mother with an income of £11,100, all from benefits, won't be better off at all.

A family with three children and an income of £80,000 a year will be £14 better off. A single woman on £20,000 will be £4 a year better off.

And finally a single man on £40,000 a year will be £9 better off.

Yes, you might want to change a few of the figures or even the individuals, but at the end of the day, most of us will be between £1 and £100 better off.

How to spend it, that's the problem.

Key points:

Tax rates will be frozen on: Corporation tax, capital gains tax, air passenger duties, vehicle excise duty

Stamp duty frozen

Betting duties remain unchanged, but there will be a review of the tax treatment of betting exchanges

Inheritance tax rates frozen, with the starting point for the tax raised to £263,000

Duty on pint of beer raised by 1p, and by 4p on wine, but frozen on spirits, cider and sparkling wine

Tax on cigarettes up in line with inflation 8p a packet

Pensioners aged over 70 to get an extra £100 this year to help with their problems paying rising council tax bills

Petrol and diesel prices will rise 1.9p per litre. This increase will take effect from September 1 this year.

Jeremy Smith