Steven Bruck, a partner at Blick Rothenberg Chartered Accountants, says: "Interestingly beer duty increases have been cancelled so that beer remains affordable. It's interesting to ask how this can be reconciled with the Prime Minister's wish to prevent cheap alcohol encouraging alcoholism."
George Osborne faces criticism that his mortgage guarantee plan might actually make houses less affordable.
The Treasury has still not explicitly said it will prevent homeowners from using taxpayer-backed Mortgage Guarantees to buy second homes.
It opens up the possibility of buying a house to millions who don't have a deposit but they might have to pay more for the privilege.