Exempt small fish and chip shops from VAT registration so they can grow, protect jobs and keep prices affordable.

Small fish and chip shops operate on tight margins with rising costs for energy, oil, fish and wages. Once VAT registered, they must add 20% to prices or absorb it, reducing profits and limiting growth. This puts independent shops at a disadvantage and risks closures. Exempting them from VAT registration would support small businesses, protect jobs and help keep prices affordable for customers.