Budget 2010 (HC 451) is fiscally neutral and confirms the Government’s plans to more than halve the deficit over four years. It identifies GBP 11 billion of cross-cutting savings announced under Smarter Government and details GBP 5 billion savings from targeting and prioritising spending. On tax the Government intends to progress tax consolidation plans and announces the continuation of above inflation increases in fuel, alcohol and tobacco duties to 2014-15. Overall spending will continue to rise in 2010-11 to help support the economy through the recovery, but expenditure will grow at the slower rate of 0.8 per cent a year on average from 2011-12 to 2014-15. Measures announced to promote sustainable growth include: support for small and growing businesses through - new lending commitments with RBS and Lloyds Banking Group, continuing Time to Pay arrangements, a temporary increase in the level of small business rate relief for half a million businesses, a doubling of the Annual Investment Allowance and Entrepreneurs’ relief, the launch of UK Finance for Growth, and the creation of a small business credit adjudicator; investment in skills and innovation; investment in infrastructure, including additional funding for transport and local roads and creating a Green Investment Bank; and, support for employment through extending Young Person’s Guarantee after March 2012. There is also targeted support for households and individuals: tax credits for families with children aged one and two; additional payments to pensioner households; stamp duty relief for first time buyers; and, freezing of the Inheritance Tax threshold to 2014-15.