The pre-Budget report has angered wholesalers and independents who have accused the Chancellor of "ruining our Christmas".

The announcement of duty and VAT changes on Monday left them with just one week to push through complicated price changes, which have proved "a nightmare" to implement.

Most businesses had already produced promotional material for Christmas and now have to scramble to change the prices.

And the 2.5% cut in VAT will be outweighed by hikes in duty on cigarettes and alcohol, which could reduce sales in the run-up to Christmas, they fear.

"The Government has not really calculated the burden on small to medium enterprises of managing the changing rate and communicating the message to consumers," said Kishor Patel, who owns seven convenience stores.

"If the Government had waited until after Christmas it would have helped people like me - getting this done in time is going to take up a lot of time."

One wholesaler specialising in alcohol branded the changes a disgrace.

"We have spent thousands of pounds on leaflets, and by increasing the duty more than the VAT we are all worse off. The Chancellor has completely ruined our Christmas."

John Sharpe, Nisa-Today's MD of central distribution trading and logistics, said: "This has created a lot of work for us and an awful lot of confusion."

The ACS welcomed a freeze on increases in the small business rate of corporation tax but said the pre-Budget "missed the opportunity to make a radical difference to the financial pressures on the industry".