Improve the competitive position of small firms, maintaining corporation tax for small firms at 20% while raising that for larger firms to 30%. Increase access to finance by investing £2 billion in a network of community banks, mutually owned and serving local areas or particular groups. Reduce the tax on conviviality and help small businesses in the tourism and restaurant businesses by lowering VAT to the reduced rate (5%) for cooked food, entertainment and accommodation, costing £6 billion a year.
positive towards the military, for example for military spending or rearmament or military treaty obligations