£14 a month better off: Nigel and Esther Gill, aged 38 and 32, are a married couple with two young children, Oliver and Isabella.

Nigel is managing director of E-Velocity, an internet solution provider based in Brighton, and Esther runs a business intelligence company based in Lewes.

Their joint household income falls into the £30,000 to £50,000 band, which includes child benefit.

Nigel pays £37.50 per month life assurance and Esther contributes £52.38 per month to a private pension with life insurance.

They have a family car with an 1800cc engine which runs on unleaded fuel. Nigel uses the car for work while Esther uses her legs to get around.

They spend about £20 a week on petrol.

Nigel smokes and they drink up to four bottles of wine a week. Occasionally, Nigel treats himself to a four-pack of beer. They eat out twice a month.

Their weekly shop sets them back about £120 and their bills for gas, electricity, water and phone cost them £30 a week. Council tax comes to £950 a year.

Mr Coward said: "The extension of the children's tax credit to families with joint income up to £58,000 will please the Gills but from 2003/04 the freezing of personal allowances and the removal of the upper limit for employees' National Insurance contributions will offset this."

The family should be better off this year by £14 a month, even more if Nigel renounces tobacco.