One lane is closed on the M6 southbound between Gretna (J45) and Carlisle north (J44), due to a broken down vehicle.
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Decision to cut tax for lower earners but raise it for the better off creates new party divide.
Virgin Trains says it will run the majority of its services through stations including Lockerbie, Carlisle, Penrith and Oxenholme.
Holyrood's Finance Secretary has insisted most Scots will pay less income tax next year, despite increasing charges for higher earners.