John Haslem owns what must be one of the most well-known small retail outlets in the country, the Rock Shop at the end of Brighton Pier.

Including two other stores in the area, his business, selling seaside confectionery and seashell mementos, is heavily dependent on tourism.

He said he was not particularly worried about the finer details of the Chancellor's announcement but was concerned Gordon Brown's fiscal policies could harm the economy overall.

He said: "My business is dependent on discretionary spending, so what is good for the economy is good me."

Mr Coward said: "September 11, the impact of foot-and-mouth on overseas visitors, and a slowdown in the economy have all added up to a difficult year for the UK tourism trade in general.

"Now in the run-up to the Budget, speculation is rife about how the Government intends to raise cash for the NHS.

"Mr Haslem will no doubt be hoping that any increased taxation will not hit the average person so hard that they cut back on holidays or day trips."