Budgets & fiscal events· Public spending· Economy and public finances Budget 2011: the impact on low-to-middle earners 26 April 2011 Matthew Whittaker Changes in Budget 2011 will have a significant impact on low-to-middle earners. This briefing note does four things: Outlines the pre-announced tax and benefit changes taking force from April 2011; provides an assessment of the new measures announced in Budget 2011;lLooks at prospects for real wage growth under the macroeconomic forecasts set out in the Budget; uses a series of case studies to consider what the combination of these economic trends with planned tax and benefit changes will mean for typical low-to-middle earner households in the next two years.