Vat

Restaurant owners across the North West who say the hospitality industry is at crisis point are calling on the Government to do more to help their businesses.

Scotland's Deputy First Minister has announced an income tax increase for the highest earners in next year's budget.

VAT cuts worth £4.1 billion have come in to force, allowing companies in the food, drink and hospitality sectors to slash prices for customers - but not all of them say they will.