Here are the top business stories making the headlines in the morning newspapers.
Holiday bookings jump as UK Covid travel tests axed
Holiday bookings have jumped with "notable increases" in trips planned for February half-term and Easter ahead of Covid travel tests being scrapped.
Jet2 said bookings had increased by 30% on last week after the announcements that rules would be relaxed for people arriving in the UK.
The rule changes mean fully-vaccinated people arriving in those countries from abroad do not need to take Covid tests.
The change will come into effect from 04:00 GMT on 11 February.
Steve Heapy, chief executive of Jet2, told the BBC the removal of testing was "game-changer" for the travel industry.
Scottish Land Commission wants to start 'national conversation'
Developers should be offered reliefs to help get new homes built on long-standing vacant land and bring derelict properties back to life, according to proposals for tax overhaul in Scotland.
The Scottish Land Commission set out a five-point plan it hopes would regenerate town centres, make the switch to renewable energy easier and create more diversity in ownership.
The Press and Journal says that, in Scotland, just 12% of all public sector revenue across both reserved and devolved taxes are raised through land and property taxes.
Across the UK, around 50% of wealth is tied up in land and property - but this only makes up about 10% of the total tax base.
The report says the Scottish Government could use land and buildings transaction tax to support more diverse land ownership.
It highlights the environmental risks of high-value land associated with carbon.
Senior UK ministers split over jump in National Insurance
A Cabinet split over a controversial plan to increase National Insurance has been exposed, as allies of the Business Secretary said he has warned Rishi Sunak against going through with it.
The Telegraph says that, amid turmoil at Westminster, Kwasi Kwarteng is understood to have privately raised concerns with the Chancellor about a 1.25% increase in the tax that will take effect in April and cost the average worker an extra £255 a year.
Mr Sunak is understood to be holding firm in favour of the increase. He said on Tuesday that the Treasury has a responsibility to future generations to get Britain's debt under control, despite figures showing the Chancellor's fiscal headroom has increased because the Government borrowed substantially less than forecast last month.
There are growing signs that some senior ministers are rethinking the tax rise, which is forecast to raise more than £17billion a year, as Boris Johnson fights for survival amid a blizzard of revelations over Downing Street parties during lockdowns.