It's been labelled as "the Budget for old people and savers", but what do those who are neither make of it?

"As a motorist I welcome petrol duty being frozen, but I don't like whisky, beer or cider," says Ann Ritchie, a 44-year-old criminal defence solicitor from Glasgow.

"I'm disappointed there's no tax relief for small businesses to take on new employees.

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"There's money for apprenticeships, but in the legal profession there are a lot of young graduates seeking jobs and traineeships who can't get them because the firms can't afford to hire them.

"There's a lot of small law firms that could do with help to grow the profession, because it's at risk of becoming top heavy unless we can bring young people through.

"Raising the 40p tax band by around £400 doesn't impress me, it's not much of a change at all. I can't see a huge benefit there and it has no direct impact for myself anyway," added Ms Ritchie, who is also vice-president of the Glasgow Bar Association, and a mid-income earner.

"I was pleased to see the loophole relating to stamp duty closed off so that companies buying properties for £500,000 or more will have to pay a 15% rate of stamp duty.

"There were some significant changes in savings with the creation of the New ISA but with interest rates so low I'm not sure how many are putting away up to £15,000 a year.

"The fund to repair potholes is a good idea but I think it might have been better to ask councils how much they need rather than creating the fund and then asking them to apply for a share of it.

"It seems to me like a pre-election Budget. I doesn't really do much for anyone, but it doesn't offend too many people either."