Helen and Tim Gustafson, of Fairacres Road, Oxford, said they were happy to pay extra National Insurance contributions if it meant improvements to the health service and education.

Their five-year-old son, Jamie, is due to start at St Ebbe's School, in Oxford, later this year.

Mrs Gustafson, who works in public relations, said: "I want to be able to send my son through the state school system and I am happy to pay any extra money which will go towards helping him."

Mrs Gustafson's mother uses a dialysis machine several times a week through the NHS. She said: "My mother is reliant on the NHS and so I am think it's a good thing that we are paying more towards it.

"Although financially we will have to pay extra in the long term, I think we will gain through our son's education and elderly parents who need health care."

Mrs Gustafson said the reduction in fuel tax for cars with cleaner exhaust emissions would help people suffering asthma and other health problems.

She said: "I think overall it is a very fair budget."

Mr Gustafson, a barrister, said: "I don't mind paying extra money if it means a better health service. I would have been happy to pay extra income tax as long as the money is channelled where it is needed. "Even if it means my family pay privately for our health care, I think it's right that, if we can afford it, we pay towards a health service that is of benefit to people."

Mr Gustafson said he was happy to see increases in tobacco tax to encourage more people to give up, but as a rail commuter, he would have liked to see more done for transport.

He said: "The state of the trains shows how the private sector does not work, but I don't think Tony Blair is brave enough to bring that under public ownership."