In the build up to the Budget, which will be delivered by the chancellor George Osborne at 12:30 today, a number of suggestions have been made that are designed to make life easier for smaller business.

The Office of Tax Simplification (OTS) has produced a report on small business taxation, claiming that the current system "undermines" the government’s plans for entrepreneurial freedom. It suggested a number of reforms including the merger of National Insurance contributions and Income Tax.

Elsewhere, the government is reviewing business regulations, with a view to simplifying working practices for smaller businesses. One of the key suggestions will see the right to time off for training not extended to businesses with fewer than 250 employees.

However, Ink Shop Printing managing director Stuart Mason warned that the government has made so many suggestions for potential changes, that there’s almost too many options.

He said: "I think government tenders is the big one for us, but I just don’t think that will ever change.

"We are probably one of the 10 biggest printers in Scotland, but we end up walking away from some government tenders. It is so apparent that they are geared to larger businesses."

Mason added that simplification of tax would also be welcomed by small businesses, although he believes that this is another area that the government won’t deliver on.

Meanwhile, Longridge Print managing director Neil Long said that he would like to see more flexibility with employment laws, such as apprenticeships.

He added: "What tends to happen is that the changes are brought in to help businesses with fewer than five employees.

But the medium-sized companies need more help as well – here it will have more of an effect. If a company with fewer than five staff saves money though tax ease, it’s not going to be enough to suddenly take on an additional two staff."

PrintWeek will be publishing live commentary on this year's Budget from 12:30pm.