The great unspoken factor in the pre-election Budget is that it is very unlikely to be implemented in its current form by either of the coalition partners if they are in government in two months’ time.

In any other scenario, other than a repeat of this coalition Government, both will disown the document as too influenced by the other and set out very different plans for public finances.

The parliamentary drama, although full of heat, light and good copy for the tabloids, is just theatre; a brief Punch and Judy show before the election campaign to come.