Speaking at the Federation of Small Businesses (FSB) annual conference in Aberdeen, Mr Salmond said he would challenge such a policy.

UK Business Secretary Lord Mandelson said increases were difficult but sometimes necessary.

Mr Salmond also unveiled a £5m investment fund for small businesses.

In his speech, the first minister said: “In terms of the pre-budget report, the SNP MPs join with others to challenge the policy of increasing the tax on jobs in the middle of a recession.

When businesses are saying to me the priority demand is to reduce the deficit, then they can’t then in the next breath exclude the means of doing that
Lord Mandelson
Business Secretary

“It cannot be right to increase the tax on jobs as the country is still in the throws of recession.”

Speaking ahead of the conference, Lord Mandelson said: “If you were to choose some alternative way of raising taxation, for example, VAT, there would be many sectors of the economy who would be coming to me and saying please don’t do that.

“Nobody likes increased taxation and you don’t introduce it unless you have to.

“When businesses are saying to me the priority demand is to reduce the deficit, then they can’t then in the next breath exclude the means of doing that.”

‘Finding savings’

Shadow Chancellor George Osbourne, who also addressed the conference, said: “I am working night and day to try and avoid Labour’s National Insurance rise, not just on small businesses and large businesses but on many many thousands of people in Scotland because it is also an income tax rise.

“What I am looking for are the ways to avoid it and that means finding savings elsewhere.

“But I am only going to be able to give that commitment when I am absolutely clear that I can afford it because the last thing people want from politicians at the moment are promises that they can’t keep.”

Small businesses truly are the lifeblood of the economy and are doing all they can to ensure the country fully recovers from the recession this year
John Wright
FSB national chairman

Mr Salmond also announced the creation of a £5m investment fund for small businesses.

He said the fund would offer more than 430 growth businesses in the east of Scotland access to loans of up to £50,000.

The government said the fund had the potential to generate increased turnover of £34.56m in small and medium-sized enterprises and could create approximately 1,300 new jobs.

The initiative will be supported by £2m in European Regional Development Funding and £3m of funding from the 12 local authorities who will deliver the scheme.

It will operate in Fife, Aberdeen, Angus, Edinburgh, Clackmannanshire, Dundee, Falkirk, Fife, Midlothian, Moray, Perth and Kinross, Stirling and West Lothian.

FSB national chairman John Wright said: “Small businesses truly are the lifeblood of the economy and are doing all they can to ensure the country fully recovers from the recession this year.”

The federation, which has over 20,000 members in Scotland, exists to protect and promote the interests of the self-employed and all those who run their own business.

So how much are your contents insurance quotes going to be? Well, that depends on a number of factors. The cash value of the contents you want covered and the number of valuables you want covered are two of the most important factors that go into determining how high or low your premiums will be. Also, whether or not you decide to spring for “all risks” coverage which includes coverage for your belongings when you take them out of your home is also a factor.

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A recent announcement by the Insurance Information Institute noted that people who have holiday parties, or any kind of gathering actually, can end up being held liable for guests who consume too much alcohol and end up in an auto accident or some other mishap.

The institute cited “Dram Shop Liability” laws which initially held bars and other such establishments responsible for allowing customers to get too intoxicated but which now apply in some cases to homeowners as well. Some states also allow homeowners to face criminal charges for holiday gatherings gone wrong.

“You don’t want to allow anyone who has been drinking to drive home and possibly kill or injure themselves or others on the road,” said Loretta Worters, vice president of the I.I.I.

With this in mind, the institute advises people to encourage their guests to have designated drivers and to also offer non-alcoholic beverages and food when hosting a gathering.

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Aviva, a home insurance provider, analysed 10 years’ worth of previous claims data and found that homes are 22% more likely than usual to suffer a break-in on December 31st.

Burglars tend take advantage of the fact that many householders have a night out on New Year’s Eve and leave their homes empty.

Meanwhile, Christmas Day was found to be the day on which fires are most likely to occur, with claims rising to 130% above the norm.

Greg Gladwell, director of household claims at Aviva, said: “While the spirits may be high on December 31st, don’t forget to lock up the house behind you otherwise you might find someone else will be enjoying all your new gifts.”

He added: “Watch out for all those dry flammable materials like wrapping paper and Christmas tree branches and don’t forget to turn off the gas stove when you’re watching the Queen’s speech.”

Aviva’s report also showed that the three most popular items stolen from homes during the 2008 Christmas season were laptops, iPod Classics and Nintendo Wii games consoles.ADNFCR-2196-ID-19499996-ADNFCR