Chancellor Phillip Hammond is due to deliver his last Budget before Brexit later today.

Mr Hammond will present his spending and tax plans to the House of Commons at 3.30pm.

Most of what he plans will not be known until he speaks to MPs but some announcements have been made prior to the speech.

These include £900m in business rates relief for small businesses and £650m to rejuvenate high streets.

Other pledges included £30bn devoted to repairing roads, including motorways and tackling potholes, an increase in spending on mental health services in England of at least £2bn a year and £60m earmarked for planting trees in England.

The Chancellor has also revealed there will be another freeze on fuel duty. 

Asked about what plans he had for a no-deal Brexit yesterday, Mr Hammond told Sky News: “We would need to look at a different strategy and frankly we'd need to have a new Budget that set out a different strategy for the future.”

Some in the Financial Planning profession fear Mr Hammond may make changes to pension tax relief or Inheritance Tax to fund health spending.

• Financial Planning Today will be covering the key Budget stories this afternoon and what they mean for Financial Planners and Paraplanners - check back with us this afternoon for updates. We’ll also be live Tweeting the key announcements on @FPTodayMagazine and bringing you all the reaction and comments on the Budget.