£7 a week worse off: Sales executive Mel Peters expected to be hit hard by the Budget.

The 27-year-old from Burgess Hill smokes 15 cigarettes a day and spends about £50 a week on nights out.

She also drives more than 200 miles a week in her 1100cc Fiesta.

Mel fits in the £16,000-£20,000 band but her salary can vary depending on bonuses for meeting sales targets.

She pays £470 a month for rent and household bills plus £40 a month for Sky television and a TV licence.

She said: "Like most people I don't like paying tax. I feel far too much of my money is gone before I see it.

"I know public services have to be paid for - I just wish I didn't have to pay so much."

Mr Coward said: "Mel should benefit from a £30 discount in road tax and no hike in tax paid on petrol.

"She will be pleased with the freezing of duties on alcohol but less happy with an extra 6p on a packet of 20 cigarettes."

Cigarettes, alcohol and increased NI contributions are going to cost Mel about £7 a week.