He added: 'The Budget has done very little, if anything to reduce the grey-fleet burden, positively change AMAP rates and address the 3% diesel surcharge.

Commenting on fuel duty, Mr Allen said: 'We welcome the changes regarding fuel prices and on personal tax allowances. However these are small steps to try to help businesses and consumers against a backdrop of increasing tax and national insurance charges that were already in place, but come into force from 6 April.

'The increase in the approved mileage expense rate from 40p-45p per mile is good news and is long overdue.

'With the fuel duty levy to be cut by 1p per litre and further rises delayed by 12 months, this can only be good news, but businesses will still need to think about their long-term fuel strategy and how best to conserve fuel.

'The fuel duty escalator will be scrapped for this Parliament and replaced by a fair fuel stabiliser mechanism. The new regime will levy a tax on the oil producers rather than the end consumer – this is a step in the right direction with the onus now on oil producers to manage supply and help consumers.'

Speaking on the ultra-low carbon car tax, he said: 'The Chancellor’s decision to halve company car tax for ultra-low carbon cars is good news. This will be an incentive for the future as company car drivers will struggle to find that kind of vehicle presently.'