Alastair MacMillan, 52, founding director of the Krazy Kat Theatre Company, does not smoke but spends about £30 a week on going out.

He drives 250 to 300 miles a week in his diesel Peugeot 306.

Mr MacMillan, from Brighton, earns less than £15,000, varying on the amount of work the theatre company, a registered charity, has on hand.

He pays about £275 a month on his share of the mortgage and household bills. He has a TV licence but cannot afford Sky television.

Matt said the Budget would have little effect on Mr MacMillan's standard of living.

Modest increases in road tax and fuel costs, the latter deferred for six months, might be offset by the new Working Tax Credit. The big increase in the price of cigarettes would not affect him but the previously-announced increases in national insurance contributions would leave him £2 a week worse off.