The main duty measures of the 2014 Budget:
:: Tobacco duty to rise by 2% above inflation, and the escalator extended for the rest of the next Parliament.
:: Alcohol duty escalator scrapped; taxes to rise in line with inflation except for spirits, where it is frozen.
:: Duty on ordinary cider frozen. Beer duty cut by 1p a pint.
:: Duty on fixed-odds betting terminals increased to 25%, horse racing betting levy extended to offshore bookmakers and bingo duty halved to 10%.
:: From September, 20% tax relief for theatre productions, and 25% for regional touring.