“Raising the tax free part of a person’s income to £10,000 next April was on the front page of the Lib Dem’s 2010 manifesto and I am extremely proud that today we have delivered.
“This measure means that thousands of Borderers will receive a further tax cut next year, on top of the tax cuts they have already received since 2010, totalling £700.
"It will put more money back in the pockets of hardworking Borderers and make the tax system fairer for those on low and middle incomes.
“Scrapping of the autumn fuel duty increase announced today will provide another helping hand to Borders families.”
Steven Bruck, a partner at Blick Rothenberg Chartered Accountants, takes a look at the winners and losers of this year's Budget.
Osborne surprisingly had a fair amount of leeway in his Budget. But we have to set all this in the context of a very gloomy overall picture.