Budget 2010: the winners; Tuesday 22 June 2010
Are you a winner in the emergency Budget, which aims to be "tough but fair"?

= Income tax payers =

Around 880,000 workers will no longer pay income tax after the Chancellor raised the personal allowance by £1,000 to £7,475 from £6,475. Basic-rate taxpayers will be £170 a year better off as a result. Those earning more than £40,000 will not benefit because they will be hit by a rise in National Insurance contributions, a Labour policy that Mr Osborne has decided to retain.

Investors

Investors who are basic-rate taxpayers can breathe a sigh of relief: the Chancellor has watered down his plans to raise capital gains tax to 40pc or even 50pc. Basic-rate taxpayers will continue to pay CGT at 18pc and the annual exemption of £10,100 will remain. Higher-rate taxpayers will pay 28pc. Mr Osborne said the Treasury believed that any greater increase in CGT would have led to a fall in revenues.

Jamie Matheson, the executive chairman of Brewin Dolphin (LSE: BRW.L - news) , the stockbroker, said: The retention of the annual CGT-free allowance will be hugely welcomed. The savers affected, many of whom are retired, will continue to manage their portfolios according to their circumstances and to benefit from paying CGT at 18pc.

Drinkers

There will be no new increases in duties on alcohol, while the proposed 10pc rise in duty on cider will now not be introduced.

Drivers

Fuel duty is to be frozen.

Entrepreneurs

Anyone who sets up a new business outside London, the South East and the east of England will be exempt from £5,000 of National Insurance contributions for each of the first 10 employees they hire.

Pensioners

Increases to the basic state pension will be in line with earnings from April 2011. Pensions will rise by at least 2.5pc every year.

Smokers

There will be no rise in tobacco duty