This year's budget has met with mixed response from the leisure industry with sports clubs welcoming tax reliefs, but brewers branding the cut in duty on beer a con.

Designed to support the UK's traditional small brewing industry, Gordon Brown announced a 50 per cent cut in duty for brewers producing up to half a million litres and a freeze in the duties on spirits, wine and beer. But a Mark Hastings from the British Beer and Pub Association, the representative body for the UK pub and brewing industry, said it was a huge con: 'This will only affect a very small amount of players. Ninety-nine per cent of British brewers will be completely unaffected by it.'

Introduced in June in time for the World Cup, the Chancellor said the cut should equate to 14p off a pint. But, Hastings said this was misleading: 'The announcement presents a bit of a headache for many small brewers, because customers will be expecting 14p off their pint of beer. But most people's favourite local will be unaffected by these measures.'

But Julian Aitkin, sales director at the Freedom Brewing Company, described the announcement as a welcome relief. 'This will allow small brewers to compete for more market share.'

The budget bought good news for community amateur sports clubs, which will benefit from a package of tax reliefs. Under the tax package clubs can choose to receive tax exemptions either by applying for charitable status or directly through the Inland Revenue.

It was also announced that a further £20m from the Capital Modernisation Fund would be allocated to modernise and improve community sports faculties.

The chancellor said he would consider changing the tax regime for bingo, so that company profits rather than players were taxed. A final decision is due later this year or in next year's budget.

Members of the UK leisure property industry said it did nothing to improve the liquidity or efficiency of the UK property market. 'With the exception of help for micro-breweries and tidying up bingo tax, the Budget has ignored the growing importance of the leisure industry to the UK economy,' said Angus McInstosh, chairman of the Leisure Property Forum. 'The urban environment is seen by government as a commodity to be taxed, not improved.'