Married, one employed, one child

Keith Nation, 30, an IT consultant from London, says his and his wife's major financial outgoing is the mortgage they took out three years ago - and the Budget has not given him much help.

As a relatively high earner, he is unlikely to benefit from the child tax credit but will lose from higher national insurance rates from 2003.

Grant Thornton, the tax specialist, says the Nations will be £85 better off this year but will see their tax rise next year.

The increase this year is largely because of index-linked rises in personal allowances.

Keith's wife, Joanna, 31, a former PA in the city, gave up work five months ago to be a full-time mother after the birth of their first child, Luke.

Their income is above £60,000, but apart from Joanna's child benefit of £15.50 a week, they don't see much in the way of tax credits.

Mr Nation says: "I don't think the Budget has done much for us. National insurance has increased. But luckily for me they didn't raise the ceiling, so it's not like a 50% tax. I think we may benefit from the reduced car tax as we've only got a small car with a small engine, but we'll just have to wait to see the details."