"Sorry seems to be the hardest word for politicians, but now that Gordon Brown has used it maybe the floodgates will open!" said Hill's spokesman Graham Sharpe.

Hills offer 6/4 that cigarettes go up by 12p or more, 6/5 that beer goes up by 5p per pint or more while it's even money for the Chancellor will announce a VAT rate of over 17.5%.

"Most punters expect that booze and cigarettes will again be the Chancellor's targets," added Sharpe.

Meanwhile Darling is a 6/4 chance with Hills to wear a red tie to deliver the Budget - and 20/1 to wear a black one. The firm also offers 5/2 Pink; 3/1 Blue; 20/1 Green; Grey; Yellow; 33/1 Brown; White. (Predominant colour wins).

Hills offer even money that the Chancellor will pause for a sip of liquid three or more times during his speech, 3/1 that he does so twice, 7/2 once and 5/1 that he will not do so at all.

Also the firm make it 100/1 that he announces his resignation during the Budget speech but Mr Darling is 1/9 to remain Chancellor during 2009 and 5/1 to leave the job before the end of the year.