Up to 35,000 shops face closure in the UK this year as the recession continues to take its toll on the retail sector.

Difficult trading conditions mean that shops could close at a rate of up to 100 a day according to a report by Experian.

The findings will feature in the BBC’s The Money Programme shown tonight and presented by retail expert Mary Portas.

She interviews retailers during the programme who raise concerns over the affect of the VAT rate which is expected to be raised back from 15 per cent to 17.5 per cent at the end of the year.