Businesswoman Lesley Cowley welcomed the Chancellor's help with childcare costs, though she will not benefit herself.

Her son Joe, eight, is at school, and she cannot claim tax relief for the childcare she needs before and after work, and in the school holidays.

Lesley CowleyMs Cowley is operations director for Nominet, based in Littlemore, a registry for Internet domain names.

She said: "It is all good news for people on low incomes who want to return to work, but it does not affect Nominet because we all earn above the threshold."

Ms Cowley, whose husband David works in publishing, was also pleased about the paternity leave. "From experience I know that is when you need most help.

"But there seems to be less help as children grow older and when there are still childcare costs.

"Nominet is a family-friendly company and is also looking at making it easier for those who care for elderly relatives.

"We are concerned about retaining people when they go on maternity leave and making it easy for them to come back, so we already offer more than the minimum."

She was also pleased that extra money would go directly to schools and to recruiting more teachers. And because she has a small diesel car, she agreed with Gordon Brown's tax incentives to drive smaller vehicles.

She added: "I am concerned that money from fuel taxes is used to improve the roads."