One welcome change is a more helpful attitude to those who are finding it difficult to pay business taxes, including VAT.

BBC: The breathing space budget

The TUC has issued its own economic plan, which contains measures including cutting VAT, reversing the public sector wage freeze and giving a one-off increase in child benefits before Christmas.

BBC: Pension funds urged to join ?30bn infrastructure plan

The directive allows for reduced VAT in several areas including water, food, audio books, restaurant service, gardening, nappies and energy itself - but not energy-saving products.

BBC: UK to fight energy product ruling

Under government proposals the ban is on sales of alcohol below the rate of duty plus VAT, rather than including the cost of producing the drinks.

BBC: Minimum alcohol price levels planned by coalition

The paper calls for a series of measures to improve the financial position of the colleges, including better funding per student, a VAT exemption and an insurance rebate.

BBC: Education & Family

Sustainable transport pressure group Transport 2000 has called for a package of measures, including a significant rise in Air Passenger Duty, VAT on all aviation transactions, a firm commitment to an EU emissions charge and take-off and landing slot auctioning at the main airports.

BBC: NEWS | UK | Politics | Split views ahead of airport decision

In the past two years, the scheme has been blighted by upsets including the re-sale of used carbon offsets, a phishing scam, hacking and continuing VAT fraud.

BBC: Weekly world news quiz