HIGHLIGHTS of the 2009 Budget as it affects businesses:
Main capital allowance rate increased to 40%.
£750m to help new technologies and strategically important regions.
Loss-making companies will be able to reclaim more tax paid during the last three years, until November 2010.
£1bn support financing for low-carbon industries.
£435m support for energy efficiency schemes in buildings.
£405m to encourage low-carbon energy and green manufacturing.
Fuel duty will rise 2p in September then 1p a litre each April for four years.
From next month there will be £2000 rebate on a new car if it replaces a scrapped old one.
Support to protect 500,000 jobs.
Funding of £250m to get people work experience in growth industries.
Growth expected in 2010, up to 1.25%
Annual growth from 2011 up to 3.5%.
Public borrowing will rise to £175bn this year then fall to £97bn over the next four years.
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