<p>The IFS Green Budget forecast is that the Government will need to borrow slightly less in 2010-11 (£2.9 billion) than the Office for Budget Responsibility (OBR) forecasts. But this is in the context of a deficit which we expect to be at £145.6 billion this year. Having set out his fiscal consolidation plan, it is important that Chancellor George Osborne resist the temptation to engage in any significant net giveaway in the Budget.</p>