Paul Taylor, 53, and his wife Nikki, 45, will be £217 better off next year as a result of Mr Darling’s changes to basic rate income tax and national insurance contributions and the increase in child benefit. The £120 rebate for basic rate taxpayers has been made permanent and will increase to £145 from April. This will save the Taylors £176 per year in income tax.

The rate of child benefit for their youngest son, who is still at home, will increase from £12.55 to £13.20 per week from January.

Mr Taylor works for an environmental agency and Mrs Taylor has two jobs – at a timber import company and a pub. They receive a total working tax credit of £39 per month. Mrs Taylor said: “It’s good that we’re getting a bit extra, but £217 is about six weeks’ worth of council tax, so it will soon be spent.

“I work a 65-hour week and we are still struggling with our mortgage and bills. Mr Darling talks about boosting consumer spending but we have nothing to spend, so a reduction in VAT will make little difference to us.”

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They are in a debt repayment plan, paying £550 per month. “I was glad to see the Government spend more on free debt advice – more and more people will need this next year,” Mrs Taylor said.

Will your Christmas be better as a result of the PBR? No.

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