John Haslem owns what must be one of the best known small retail outlets in Britain - the Rock Shop at the end of the Palace Pier, Brighton.
Including two other stores in the area, his business - selling seaside confectionery and mementoes - is heavily dependent on seasonal tourism.
He said he was not particularly worried about the fine detail of the Chancellor's announcement but was concerned Gordon Brown's fiscal policies could harm the economy overall.
"My business is dependent on discretionary spending so what is good for the economy is good for me," he said.
Mr Coward said: "Although not as severe as expected, the announced tax rises will affect the disposable income of many families.
"If the Chancellor is right and the announced system of tax credits is effective, it will leave 50 per cent of families better off.
"The leisure and tourism market may then be largely unaffected."
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