(a)
Skills needed as an entrepreneur:

1. Ability to manage risk — measure the risk involved in a particular action and take steps to minimise that risk.
2. Ability to identify opportunities — spot a gap in the market and seize the opportunity.

(b)
This increase in VAT will increase the amount of money collected by the government from restaurants. For every €1 spent by consumers, restaurants will have to pay 13.5c instead of 9c. This may lead restaurants to increase the price they charge to consumers.