going back to the point about hospitality i think its wrong for the gov to not at least reconsider their stance on the 22% tax for those on a lower income . They do have the power to rethink this decision.
The VAT will be more difficult especially given the UK don't have any plans to review this currently.
https://commonslibrary.parliament.uk/research-briefings/sn06812/
I also do agree the market is saturated with coffee shops ( there are 4 within a 2 min walking distance in port erin alone). All offer more or less the same . Would maybe help if there was cafe's with different offerings but then there may not be the market for this ( i was thinking veggie/vegan cafes, or cafe that serves only hot chocolate - as in made from real chocolate that is melted similar to the link below) but they are probably seasonal as lets face it who wants to drink hot chocolate on a warm day.
hot choc cafe> https://www.italianbearchocolate.com/