But the Blairs’ beloved silver Ford Galaxy people carrier will be hit by the new pounds 100 charge being levied for tax discs on large cars.Robin Cook”Cookie the Nookie”, as the tabloids dubbed him, has recently done his own bit to recast Labour’s definition of family values. Bearing in mind that all political careers end in failure, even those in the Cabinet who are in danger of being fired will be comforted by one of Mr Brown’s less headline-grabbing moves – to help the over-50s move off the dole into work.Tony BlairWith three children, Nicholas, Kathryn and Euan, and a QC wife who is earning up to pounds 200,000 a year, the Prime Minister will be relieved that child benefit will not be taxed this year at least. Drinking is, of course, a much more acceptable vice and Robin Cook, Mo Mowlam and Alan Milburn must be delighted by Mr Brown’s decision to freeze duty on wine, beer and spirits.So on the whole, the impact on ministers has been neutral or even beneficial. Soaking the rich was never an option for Mr Brown, but his complex tax and benefits changes will give most middle-income households little more than the equivalent of a vigorous rub down with a wet flannel.From the Prime Minister down, the Cabinet will be hit by a range of Budgetary assaults on Middle Britain, particularly the scrapping of mortgage tax relief and the married couple’s allowance.But this will be more than offset by the surprise cut in the basic tax rate to 22p, a move that will benefit the higher rate taxpayers more than most.As the announcements were aimed largely at parents of young children and pensioners, however, few ministers will be singing in the streets about large boosts to their income.In line with New Labour’s more puritanical streak, not a single senior minister smokes cigarettes, let alone the Havanas beloved of Cuddly Ken, so the 17.5p price hike on a packet of 20 will involve not a shred of self-sacrifice.

However, no cabinet minister is an offshore, tax-free island and even the sober Mr Brown and his colleagues will feel the personal impact of the contents of his little red box.
Though John Prescott may proudly proclaim that he is still working class, the average cabinet minister’s salary of pounds 90,000 means that they would have been the first against the wall for any pot shots at the middle classes. UNLIKE KEN CLARKE and his eminently taxable tipple of whisky, no one could ever accuse Gordon Brown of devising a Budget with his own mineral water drinking habits in mind. Relief on VCT and EIS investments given at 20%.After mortgage, pension and fuel bills.pounds 1998-99 1999-00. Drinks: wine 2 bottles/wk at pounds 7 per bottle; spirits 1 bottle per week at pounds 15 per bottle. Drinks: 3 pints beer p/wk at pounds 2.20 per pint.*Effect of MCA not included in income tax figure.After rent and fuel bills.ENTREPRENEUR1998-99 1999-00 Changepounds pa pounds pa pounds paSalary 150,000 150,000 0 Income tax (59,009) (59,211) (202)National insurance (2,256) (2,257) (1)Share dividends (after tax) 75,000 75,000 0Tax relief on pounds 15,000 pension 6,000 6,000 0Tax relief from pounds 10,000 EIS invtmnt 2,000 2,000 0Tax relief from pounds 10,000 VCT invtmnt 2,000 2,000 0Mortgage repayments (31,514) (31,514) 0Domestic fuel bills (945) (945) 0Net income 141,276 141,073 (203)Duty: Wine (728) (728) 0Spirits (780) (780) 0GAIN/(LOSS)Car benefit 11,667 12,500Fuel benefit 1,890 2,270Assumptions:Entrpreneur taking pounds 150,000 salary and pounds 100,000 dividends.Company car costing pounds 50,000; 4,000cc; 5,000 business miles pa; fuel provided by company Domestic fuel pounds 900 + VAT Mortgage pounds 450,000; interest rate 7.05%; interest only.

Drinks 10 pints beer/wk at pounds 2.20 and smokes 7 packets a week at pounds 3.40.After rent and fuel bills.LOW INCOME FAMILY1998-99 1999-00 Changepounds pa pounds pa pounds paIncome 7,280 7,280 0Family credit 4,378 4,378 0Child benefit 1,510 1,510 0Income tax* (617) (482) 135National insurance (462) (385) 77Value of MCA 285 197 (88)Rent (1,560) (1,560) 0Domestic fuel bills (683) (683) 0Net income 10,132 10,255 124Duty: Beer (343) (343) 0Cigarettes (884) (930) (45)GAIN/(LOSS)Assumptions:WFTC changes not included 2-parent family with 3 children earning pounds 140 per week Domestic fuel pounds 650 + VAT. Total pounds 30,107.*Effect of MCA not included in income tax figure.After mortgage, pension and fuel bills.RECENT GRADUATE1998-99 1999-00 Changepounds pa pounds pa pounds paIncome 17,500 17,500 0Income tax (2,931) (2,893) 98National insurance (1,484) (1,407) 77Rent (5,400) (5,400) 0Domestic fuel bills (420) (420) 0Net income 7,265 7,440 175Duty: Beer (1,144) (1,144) 0Cigarettes (1,238) (1,238) (64)GAIN/(LOSS)Assumptions:Recent graduate earns pounds 17,500 pa.Rent pounds 450 p.m Domestic fuel: pounds 400+VAT. He is on pounds 19,500 occupational pension + pounds 3,500 SRP.She is on pounds 6,000 occupational pension + pounds 1,900 SRP. Non-smokers but drink 1 bottle of scotch per week at pounds 15 per bottle. Her own car: 10,000 miles pa at 30mpg; unleaded petrol at 65p/litre. Drinks 2 bottles of wine a week at pounds 3.99 a bottle and smokes 7 packets a week at pounds 3.40.After rent and fuel bills.PENSIONER COUPLE1998-99 1999-00 Changepounds pa pounds pa pounds paIncome 30,900 30,900 0Income tax* (4,694) (4,405) 289Value of MCA 285 197 (88)Domestic fuel bills (630) (630) 0Net income 25,861 26,062 201Duty: Spirits (780) (780) 0GAIN/(LOSS)Assumptions:Recently retired pensioner couple, both aged between 65 and 74.Domestic fuel pounds 600 + VAT. She smokes 7 packets of cigarettes a week at pounds 3.40..*Effect of pension relief not included in income tax figure.After mortgage, pension and fuel bills.SINGLE PERSON1998-99 1999-00 Changepounds pa pounds pa pounds paIncome 25,000 25,000 0Income tax (4,656) (4,558) 98National insurance (2,234) (2,157) 77Rent (5,400) (5,400) 0Domestic fuel bills (420) (420) 0Net income 12,290 12,465 175Duty: Wine (415) (415) 0Petrol (984) (1,014) (30)Cigarettes (1,238) (1,238) (64)GAIN/(LOSS)Assumptions:Single woman earning pounds 25,000 pa.Domestic fuel: pounds 400+VAT.

Company car costing pounds 20,000; 2,000cc; 5,000 business miles pa; fuel provided by employer Mortgage pounds 135,000;interest rate 7.05%; interest only. Stamp duty halved as intend to move house every two years to pounds 300,000 property. Domestic fuel pounds 800 + VAT.Drinks: wine 5 bottles/wk at pounds 7 per bottle; spirits 1 bottle per month at pounds 15 per bottle. After mortgage, pension and fuel bills.YOUNG PROFESSIONAL COUPLE1998-99 1999-00 Changepounds pa pounds pa pounds paIncome 100,000 100,000 0Income tax* (31,551) (31,238) 313National insurance (4,512) (4,514) (2)Tax relief on pounds 3,000 pensions each 2,400 2,400 0Mortgage repayments (9,306) (9,306) 0Domestic fuel bills (840) (840) 0Net income 56,191 56,502 311Duty: Wine (1,820) (1,820) 0Spirits (180) (180) 0Cigarettes (1,238) (1,301) (64)Annualised stamp duty cost (3,000) (3,750) (750)GAIN/(LOSS)Car benefit 4,667 5,000Fuel benefit 1,280 1,540Assumptions:Dual income family No children.She earns pounds 60,000; he earns pounds 45,000.