The main points of Chancellor Gordon Brown's 2002 Budget
Tax
1p in the pound increase in National Insurance contributions on earnings above £4,615
Freeze on road tax
Freeze on petrol duty
6p on a packet of 20 cigarettes
Freeze on beer, spirits and wine duty
Duty halved for small brewers - equivalent of 14p off a pint in time for this summer's World Cup
Increase in tax on alcopops to the same rate as spirits
Bingo exempted from tax
Health spending
43% rise in NHS spending over next five years - equivalent of £40bn
Health spending to increase by 7.4% a year
Extra £1bn in 2002/3 for NHS through cash savings elsewhere
Commitment to continue funding NHS out of general taxation
Social insurance and other alternative methods of funding ruled out
NHS reform
Annual report to parliament by independent NHS auditor, for the first time
Local reports showing how health money has been spent
More choice for patients
New financial incentives for hospitals to improve performance
Education
Direct payments to secondary schools to go up to £114,000 this year
Direct payments to primary schools to go up to £39,300 this year
Crime
£280m extra for fight against crime
Families
£2.5bn extra for working families
New Child Tax Credit will be available right up the income scale
It will come into effect in 2003
Families with annual incomes of £58,000 or below will receive help
For the first year of a child's life families earning up to £66,000 will also receive help
Child credit will increase in line with earnings for rest of parliament
Parents will receive £54.25 a week for the first child and £92.75 for two child family
Families with two children earning up to £35,000 to get up to £50 a week to help with childcare costs
Single working people and the disabled
Working Families Tax Credit extended to single people
This means tax credits for couples without children
Working single parents to be guaranteed £179 a week and extra help with childcare
Minimum income for working families of £237 a week
Working disabled single people guaranteed £194 a week
Pensions
Basic state pension increased by £3 a week for single OAPs and £4.80 for couples
Five million pensioners to gain from Pension Credit of about £400 a year
Elderly taxpayers will be able to set the first £6,010 of income against tax, and £6,740 if 75 or over
Other measures
Tax breaks for amateur sports clubs
Review of tax rules for foreign domiciled individuals living in the UK
Tax avoidance loopholes on stamp duty closed
Tax royalty on North Sea Oil to be abolished
Better capital allowances for oil industry accompanied by a 10% increase in tax on profits to 40%
The unemployed
New measures to help long-term unemployed
Extending "step up" scheme for unemployed
The environment
Road tax cut for least polluting cars and motorbikes
Cut of £55 in licence fee for least polluting vans
Green power stations exempted from climate change levy
Business
Small companies tax rate cut from 20p to 19p with immediate effect
Corporation tax starting rate cut for small firms with profits of less than £10,000 from 10p to zero
From April Capital Gains Tax to be cut from 20% to 10% for business assets held for one year or more and to 10% for assets held for more than two years
Extra £30m for small firms' training needs
New cash to help small firms get online
Automatic relief for VAT on bad debts, for small firms
Automatic fines for late VAT payment abolished for 700,000 small firms
Plan to extend flat rate VAT to more small firms from next April
New R&D tax credit for large firms set at 25% - £400m a year
The economy
Extra £4bn for public spending next year
Debt interest will fall to £21bn this year, 2% of national income
GDP growth in 2004 predicted to be between 2.5% to 3%
GDP growth in 2003 predicted to be between 3% and 3.5%
GDP growth predicted to be between 2 and 2.5% this year
UK economy grew by 2.2% in 2001, slightly below the chancellor's forecast