nCUSTOMS and Excise and the Inland Revenue have set up a special joint hotline for businesses in financial difficulty because of the foot and mouth outbreak and have promised a "sympathetic approach".

Farmers and other businesses hit by the epidemic should call 0845 300 0157 between 8am and midnight.

Farmers who are due repayment of VAT should fax their returns to Customs and Excise to speed up claims. The fax number is: 01702 366085.