It used to be customary that the Budgets presented by the Chancellor would be straightforward, take effect immediately or start on a date announced within the tax year.

However, I have noticed that many items mentioned in past and present Budgets, which could benefit the people immediately, do not come into force until the following year or the year afterwards.

This growing trend makes it difficult for the layman to understand where he and she stands and, no doubt, would equally cause a headache for the next Chancellor.

When Budget statements are not clear and lack detail, they are open to various interpretations, exploited by both the Inland Revenue and councils as they see fit.

More often than not, what emanates is contrary to the original assumption held by many, hence the anomalies to be seen around the country or even within counties.

Take, for instance, the much-hailed and greeted 'free' bus travel for pensioners that was proclaimed by the Chancellor two years ago.

By the time the scheme got down to the councils, it worked well for some whereas, for others, it was saddled with restrictions.

In his 2006 Budget speech, the Chancellor announced that in 2008, a national 'free' bus travel pass would be introduced for all pensioners.

Very little has been heard of this scheme, which makes one wonder whether the Government or councils know how to operate it.

Will this turn out to be another Gordon's 'Grin and Tonic' - instant cheer whose after-effects disappear with the fizz (flat)?

Vim Rodrigo,Rivermead Road, Rose Hill, Oxford