The UK's morning newspapers all report on Chancellor Gordon Brown's budget surplus, but most doubt whether it will lead him to be overly generous.

The Financial Times says the chancellor is sitting on a budget surplus of �14bn, but suggests he will be able to give very little of it away for fears of pushing up interest rates and the value of the pound.

It says Treasury officials are casting the Budget as a programme for "hard-working families", with tax credits for children in low-income families expected to feature.

The Times agrees that stronger than expected tax revenues mean the current budget surplus is likely to be much bigger than the �9.5bn predicted in November.

But it says ministers are still rebuffing any suggestion of a give-away Budget, with a senior official quoted as saying: "Just because you have lots of money, does not mean you can spend it."

Cash injection

The Daily Telegraph says that while the Treasury insisted the chancellor would not do anything to jeopardise his prudent management of the economy, analysts were predicting a package of tax cuts and spending increases worth about �5bn.

The Guardian is predicting a �1bn cash injection for education and the health service.

It says Tony Blair has backed demands from Education Secretary David Blunkett and Health Secretary Alan Milburn for extra investment to reassure sceptical voters that Labour can deliver improvements in key public services.

The Independent says Mr Brown will announce special measures to help children and pensioners in the Budget, pledging to create a "stronger, fairer Britain".

It says he will unveil new policies to help families with children and elderly people who are struggling financially.

Income tax cut

The Express tells Mr Brown that there is no need for the one penny cut in income tax due to take effect next month.

It says the NHS and education are in desperate need of money and, far from being unpopular, the country would welcome a cancellation of the cut.

The Daily Mail says Mr Brown will dilute plans for a green "energy tax" in the Budget.

The levy, due to come into force next April, is supposed to encourage factories to use less fuel and so produce fewer harmful emissions.

But a report by the House of Commons environment, transport and the regions select committee said the plan "cannot be described as a good policy".

'Leave entrepreneurs alone'

The Sun urges against too much public spending. Its editorial says it is more important to get better value for money already being spent.

It also urges Mr Brown to "get the taxman off the backs of businessmen, entrepreneurs and risk-takers."

The Daily Star believes the chancellor will cut taxes while at the same time pumping billions into schools and hospitals.

It says smokers are likely to be hit hardest but believes beer and spirit drinkers could escape with little or no extra duty.