Businesses in Scotland are calling for the Chancellor to announce new measures to help with rising costs ahead of his Spring Statement on Wednesday.
Bank of Scotland's latest Business Barometer survey, conducted with 1,200 companies - including 100 in Scotland - earlier this month, showed that 55% said that direct help with energy bills and rising costs tops their wish list.
This was followed closely by calls for a reduction in VAT, cited by 40%, while almost a quarter of firms (23%) want increased funding to help create new jobs and develop skills.
