SO, according to the torrent of trailers, the much-heralded goal of a 10p rate of income tax is to be reached in tomorrow's Budget.

But, for this departure to be of real benefit to the safe-on-tax image which Labour has cultivated for its wooing of the wallet-minded voters of Middle England, it will have to be of tangible benefit to a great many people.

For what Chancellor Gordon Brown must realise is that the gloss has gone off the government's credentials of being tax friendly and that the Tories' charges about taxation by stealth have not only begun to stick, they have also started to rankle.

His 10p rate of income tax risks being damned as a political trick if, in return, most voters get more of what they have already had a lot of on the quiet - increased indirect taxation.

But it seems that Mr Brown, with the protection of Labour's massive majority and a long way to go to the next election, is indeed ready to sting Middle England once more.

Apparently unconcerned at the growing disgruntlement among Britain's 30 million motorists at their taxes repeatedly rising at above-inflation rates, he is set tomorrow to slap at least another six per cent on duty on petrol, although it is already among the dearest in Europe.

The assault on the middle classes look set to continue with another cut in tax relief on mortgages, or, perhaps, even its abolition.

And it will be interesting to see whether Middle England's commitment to the family is matched tomorrow by Mr Brown defying the leaks and leaving the married tax allowance alone and child benefit tax-free.

Even so - and with apparent unconcern about the harm being done to jobs by now-epidemic smuggling - the Chancellor seems prepared to pile on stealth taxes on both cigarettes and alcoholic drinks to hit legitimate consumers while giving the bootleggers even more incentive to break the law and hit jobs.

It will take a lot to distract voters' annoyance away from these tax rises and tomorrow Mr Brown had better have more pleasant surprises in store than a restricted 10p income tax rate if Middle England is not to start falling out fast with New Labour.

Converted for the new archive on 14 July 2000. Some images and formatting may have been lost in the conversion.