George Osborne is speaking at a factory outside Leeds

He has used the speech at the Britvic factory in Pudsey to say that Labour’s plan to reverse the Government’s final cut in corporation tax, which came into force today, would create an “anti-business environment” in Britain.

Mr Osborne was also pressed on whether he personally could live on a zero-hours contract, Mr Osborne said: “Of course it would be very difficult.”

Earlier today Ed Miliband insisted that Labour will end the “epidemic” of zero-hours contracts that are “undermining family life”. He also challenged Conservative politicians and business leaders to live on zero hours contracts.

Mr Osborne said keeping job numbers high was crucial because not having work was “the greatest insecurity of all”.

@George_Osborne is at @Britvic talking about what Conservatives will do to further help businesses #VoteConservative pic.twitter.com/R9yqR7zw8o

— Pudsey Conservatives (@PudseyCons) April 1, 2015