The owners of an Oxfordshire micro-brewery raised a glass to Chancellor Gordon Brown, after he slashed 14p off every pint of beer they produce.

John Carpenter of Didcot's New Coronet bingo club

The Plough, at Bodicote, near Banbury, which brews Bodicote Bitter and Number 9, is one of the small-scale operations Mr Brown has set out to help, in time for the football World Cup finals.

The Plough is a family-run business. Jim Blencowe, his wife Doreen, son Jim, and daughter-in-law Denise, all help produce about 200 gallons of beer a week, and run the pub.

In the Budget, duty was halved for small breweries which produce up to 18,000 barrels a year, or 5.25m pints.

Mr Blencowe said: "We will definitely benefit from this, and have got to be encouraged."

However, drinkers at the Plough, and the other pubs it supplies, will not see the price of their pint drop.

Other Budget winners include bingo fans, who can look forward to bigger winnings after Mr Brown announced tax-free betting.

The Chancellor scrapped the 10 per cent tax imposed on bingo cards, which could mean an extra 10 percent on all prizes.

The news was welcomed at the New Coronet Bingo Hall, in Broadway, Didcot.

Co-owner John Carpenter said: "This is excellent news and means a lot more money for our customers.

Each week, the club pays out between £200,000 and £250,000 in prize-money. The Budget changes could mean an extra £25,000 for the 1,400 players who play at the club every week.

Sports clubs in the county will also benefit from tax breaks.

Clubs that are open to the whole community and are run on an amateur basis will be exempt from some taxation.

The Chancellor also announced he would be investing an extra £20m in 2003-2004 to improve their facilities.

Organisations that qualify as community amateur sports clubs will not pay corporation tax on the first £15,000 of trading income, the first £10,000 on income from property, any income from interest or any capital gains tax.

Previously, only clubs granted charitable status were eligible for such tax breaks.