footfall northern ireland republic of ireland scam cuts rate changes customer receipts utility economy Tax billing systems affects consumer spending shoppers consumers effectiveness cost spending Government supermarkets shortfall VAT Rate Change irish towns consumer confidence Criticisms calculation new vat rate goverment Business low income families retail new rate shopping vat rate Ireland christmas shopping preparing petrol Prices duty hike treasury tax calculations Price Cuts john lewis income tax uk vat council tax cuts failed christmas shoppers Tesco vat rates tax rate financial services