JD Wetherspoon has slammed the government's increase in employer's national insurance saying it will cost the company £1m a year.

It also claims increases in excise duty on premium packages spirits will cost a further £5m as well as increasing the duty difference, and therefore 'eroding the competitiveness' between Britain and France.

The company is also against proposals to pass liquor licensing responsibilities from magistrates to local authorities, a move it claims will cause delays and increase legel fees.

Chair, Tim Martin, says the government should listen to licencees who support the retention of magistrates and a reduction in excise duty.

Wetherspoon has released first quarter sales figures - during which it opened eight pubs - up 23 per cent to £173.1m on the same period last year.

The company is also planning to take on the supermarkets in the run-up to Christmas in a bid to get drinkers out of their homes and into the pub.

As from 11 November, the pub chain will be launching its Christmas marketing campaign, which includes a range of drinks which it claims to sell cheaper than J. Sainsbury.

Perrier, Red Bull, Reef, Red Square, Archer's Aqua, Newcastle Brown Ale and Guinness are all said to be available over the bar for the same price or less than they can be bought off the supermarket's shelves. Details: www.jdwetherspoon.co.uk