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austerity lies ahead. with public finances in better shape than predicted, some economists say mr hammond s room for manoeuvre is greater than when he delivered the autumn statement four months ago. but he is expected to say that government won t shirk difficult decisions on tax and spending to address the deficit. in january borrowing was reportedly 1a billion pounds lower than forecast leading to speculation mr hammond will focus spending on priorities such as helping english councils meet the rising costs of social care. there is also speculation the chancellor will find money to soften the impact of increased business rates being faced by half a million firms across england and wales. it follows the the first re valuation of commercial property values in 7 years. our political correspondent eleanor garnier looks at what to expect from the first budget of 2017. he s the man known in westminster as spreadsheet phil, the cautious treasury chief in charge of the numbers. so
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