“most of the extra costs would only come if businesses cancelled workers' shifts at the last minute

“the overall cost figures do not capture the full range of benefits because they are "not possible to monetise"

“was included in error

“the cost to employers was "disproportionate" compared to how much it would help workers

“there were "potential trade-offs" that include more administrative costs and less flexibility for companies, including making it "harder for employers to respond to changes in demand"

“retailers would also have to pay "hundreds of millions of pounds" to update their payroll systems

“could have been avoided had the state not failed

“it would be "a further hammer blow" for companies that are struggling