Savings The current £7,000 cap for investment in maxi ISA's and £3,000 for mini ISA's has been extended until 2009. Other measures on savings included an extension of the Savings Gateway scheme, in which the Government matches savings £1 for £1 by
lower income earners, and a £120m commitment to tackle financial exclusion.

Fuel duty
Proposed rises in vehicle excise duty have been delayed.

Fifty-year gifts
The Chancellor is to consult the market on the possibility of issuing 50-year figts, which would make this the first country to sell such long-dated government debt.

Council tax
Brown said he would allocate £1bn to councils to keep council tax increases down next year.

Childcare
Brown says he is offereing an extra £600m to support childcare by 2007 - 08. This translates into 15 hours a week of free childcare for three/four-year olds up from 10 at present, and paid maternity leave of nine months up from six months.Paid meternity leave will be transferable to fathers from 2010. For families on low incomes the percentage of childcare costs that can be reclaimed under the tax credit rules rises from 70 per cent to 80 per cent from April 2006. In addition, from April 2005, all employer-supported childcare not just childcare in in work-based nurseries will qualify for National Insurance and income tax relief, capped at £50 a week.

Pensions
Pensioners over 70 will receive an additional £50 winter fuel payment, giving a total of £250. And pensioners aged over 80 will receive a total of £350.

Small Businesses
The Government has published a discussion document to take forward further proposals to modernise the business tax system.

Child Trust Funds
The Government is to consult on extending the Child Trust Fund scheme. It also proposes to give additional sums of £250 and £500 when children turn seven. Still in limbo.

Property Investment Funds
Brown failed to outline any plans for property investment funds - the new real estate investment trusts (Reits). Instead, legislation will now not happen until July 2006 at the earliest. The Government has been consulting on introducing such tax-vehicles. These would not pay any corporation tax in return for distributing most of their income to shareholders.

Stamp Duty
It had been hoped that Brown would abolish stamp duty for first-time buyers, or at least increase the level at which the tax becomes payable.

Domicile
Brown left foreigners living in the UK breathing a sigh of relief by not implementing changes to the tax system. The Government continues to review the residence and domicile rules as they affect the taxation of individuals.