AS THIS is my last column before Christmas and New Year I would like to wish all readers of the National a very merry Christmas and a good New Year.

No doubt there will be the usual mad dash to get to the shops to buy presents for family and friends. However, as all the major stores do their best to promote sales and increase their profits during this particularly busy time of year, it seems that more people are paying a bit more attention than normal to where they spend their hard earned cash.

A few weeks ago I highlighted the level of tax evasion within the UK. Although the UK Government puts this figure at around £35 billion, research by the Tax Research Associates estimates it could be as high as £119.4 billion. These researchers complain that the UK Government massively underestimates the issue and point to the use of accounting sleight of hand to diminish the actual problem. Yet, with more cuts scheduled to HMRC offices, the chances of collecting this money is decreasing.

To many large businesses, paying their tax appears to be optional. They are happy enough to take our money for the services or goods they provide but feel little obligation to play their part when it comes to paying tax. In amongst those who contribute to the £119.4 billion shortfall are many high street companies who apparently don’t believe they have a duty to pay their share of tax. A quick search online will produce a list of these companies, but the names are familiar to anyone who has been paying attention.

The attitude of some companies to their employees also causes me some concern. This was highlighted in the House of Lords debate on tax credits where a number of “noble” Lords and Ladies lined up to back the Tory tax credit cuts. Yet these people are some of the main directors or shareholders of a number of well-known high street retailers. For instance, we had Baroness Brady (formerly Karren Brady) backing the Tory cuts on tax credits. I suppose she doesn’t think the drop in family income will impact on potential customers to the Arcadia Group where she is a director.

Of course many people won’t know what the Arcadia Group is but they will know of their main stores – Burtons/ Topshop/ Dorothy Perkins. Even though the other members of the House of Lords voted down the tax credits cut, how many customers of those shops who rely on tax credits will be happy to keep shopping there, knowing that their sales contribute to the profits of a company where one of the main directors votes to cut essential benefits for those on low wages? How many people employed by these companies would have been affected by those cuts? Similarly, the chief executive of Next plc, Baron Simon Wolfson, backed the Tory tax credit cuts. He was also lobbying the Chancellor to bring in his cuts sooner – apparently he’s not too concerned about the impact this would have on the potential staff or customers of Next. I wonder if those potential customers feel the same way about a company that is headed by a member of the House of Lords and who allegedly receives an annual salary of £4 million but feels that everyone else should shoulder Tory austerity cuts?

In contrast, I recently supported Small Business Saturday in my constituency, highlighting the importance of small, local shops in our communities. These shops are the bedrock of local communities, more likely to employ local people, use local suppliers and to contribute to local economic development. The Federation of Small Businesses reported that for every £1 spent by a local authority with small firms, a further 63p is generated for the local economy – compared to only 40p with larger firms and even less with larger businesses based further afield. Whilst I am aware that we cannot always buy everything locally, where we can, it’s important to support local businesses to help boost our local economies.

However, Christmas is not just about presents. It’s about thinking of others, those close to you but also those who may be facing their own problems such as poverty and isolation. It’s too easy to get carried away with the commercial feeding frenzy as elaborate adverts try to persuade you that it’s possible to buy happiness at Christmas if only you shop at certain stores.

Christmas, and especially New Year, is often a time for reflection. Looking back at the year just passed and wondering if the coming year will provide a better future. For too many people it’s a time of regret, anxiety and depression. Looking at the shiny happy faces on TV adverts and the constant pressure to buy, it makes those with little money feel isolated and adrift from society. For others the lack of family and the absence of loved ones can make Christmas (and New Year) the loneliest time of the year.

However, there are many local groups and organisations which are working hard in our communities to do their bit to help overcome these issues. Food banks face additional pressures at Christmas (and in the winter generally) as the pressure to heat homes puts even more pressure on limited incomes and many more families face the dilemma of “heat or eat”. There are also local toy collections run by the Salvation Army (and others) who try to build up a supply of new toys for children whose parents can’t afford to buy presents.

Across Scotland there are many groups who are organising Christmas lunches for those who would normally be alone on Christmas Day. One example is the initiative of a local resident in Renfrewshire – Jodie Campbell. She was concerned about the number of people in her local community who were lonely or hungry on Christmas Day and decided to do something about it by organising a Christmas lunch. She has a crowdfunder to raise the money to make all of this happen but has also received support from local businesses, including a taxi firm who will provide free transport to everyone attending her Christmas lunch. This is a great example of someone who wants to help others and who epitomises the true meaning of Christmas.

If you can afford it, please think of those who are struggling at this time of year and donate what you can to the causes above or to campaigns in your local area. Even if you don’t have any extra money, you could try to take an hour to visit a neighbour who may be alone.