Tax cuts and pension increases in pre-election budget bonanza 

A double child benefit payment is likely to be made this Christmas. Picture: File

Tax cuts for workers, pension increases, a double child benefit payment, and changes to inheritance tax are expected to form part of a pre-election budget bonanza.

However, vape users are to be hit with a new tax which will climb each year, while the reintroduction of a special Vat rate for the hospitality sector has been all-but ruled out.