Chancellor Alistair Darling delivered his first Budget to the House of Commons today. These are the main points.

DEFENCE
* £2 billion increase in spending on frontline troops.
BUSINESS
* More help for small businesses, with capital gains tax remaining at 10%.
* £60 million more for Small Firms Loan Guarantee Scheme, which will be extended to all small companies.
* New target of 30% of Government contracts for small firms.
* £30,000 charge for non-doms confirmed from April, but no further change for this Parliament and the next.
* Government to provide a capital fund of £12.5 million to encourage more women entrepreneurs.
EDUCATION
* £10 million over five years to improve science teaching. Outside contributions will bring this figure up to £30 million.
* £60 million over three years to boost skills for those entering the labour market.
* £200 million to be invested in schools, bringing forward to 2011 Government target for all schools to have 30% of pupils achieving five A-C grade GCSEs.
HOUSING
* 70,000 new affordable homes each year. Shared equity schemes extended, and stamp duty scrapped until owners have 80% equity in these homes.
* More flexible mortgages urged, offering 10, 20 and 25 year fixed rates.
* Sites identified for 70,000 more houses.
ENVIRONMENT
* Urgent action needed. Target to reduce carbon emissions by 60% may be extended to 80% by 2050.
* Carrier bag legislation pledged in 2009 if usage does not fall.
* £26 million next year to help homes cut their carbon footprint and energy consumption.
* New non-domestic buildings zero carbon by 2019.
* First carbon budget pledged alongside next year's Budget.
* Expansion of Stansted and Heathrow airports supported by the Government.
* Road tax should support lower emission cars. From 2009 there will be new bands for the most polluting cars. From 2010, lowest emission cars will pay no tax in first year.
SMOKING
* Packet of cigarettes up 11p from 6pm.
* Five cigars up 4p.
ALCOHOL
* Taxes increase by 6% above inflation from midnight Sunday, then by 2% for the next four years.
* 4p on a pint of beer.
* 3p on a litre of cider.
* Wine up 14p a bottle.
* Spirits up 55p a bottle.
PENSIONS
* Winter fuel payment for over-60s up £50 and for over-80s up £100.

Other points:
* £17 more a week for poor families with one child.
* From April 2009, child benefit rising to £20 for first child. 
*  Savings Gateway launched nationwide by 2010, offering incentives to more than 8 million people on low incomes.