Sue Robinson, director of the NFDA, said that legislative changes and finance regulation were having a negative effect on UK firms. “Additional tax is likely to stifle investment and employment opportunities as businesses try to make ends meet,” Robinson said. “Any further increase on business taxes in the Budget would only add to the problems being experienced by smaller businesses in the UK.” Ray Holloway, director of the RMIF Petrol Retailers Association also called on the government to cut duty on biofuels to help generate demand and expand the market. “We would like the Chancellor to provide tax benefits for small businesses investing in equipment to deliver biofuels to the UK's network of fuel forecourts,” he said. Holloway also insisted Gordon Brown make clear his plans for changes in MOT test timing and fees.