In Osborne's first 2016 budget he introduced a sugar tax and raised the tax-free allowance for income tax to £11,500, as well as lifting the 40% income tax threshold to £45,000. He also gave initial funding for several large infrastructure projects, such as High Speed 3 (an east–west rail line across the north of England), Crossrail 2 (a north–south rail line across London), a road tunnel across the Pennines, and upgrades to the M62 motorway. There would also be a new "lifetime" Individual Savings Account (ISA) for the under-40s, with the government putting in £1 for every £4 saved. Those saving £4000 towards a house deposit were promised an annual £1000 top-up until they reached 50. £100m was also allocated to tackle rough sleeping. However, many charities complained that they thought Osborne's 2016 budget favoured big business rather than disabled people.