Jantra
She is saying that if you cut rates on small businesses they will be more profitable, and may be less likely to go under (fewer redundancies), or have money to create new jobs. Problem is the money to cut rates has to come from somewhere - either increasing another tax, cutting spending somewhere, or more borrowing. Each of which could also have implications for jobs. You can't magic money and you can't magic jobs.
And it isn't really about 'creating demand' either. What we face now is not a problem of low aggregate demand, but a problem of zero productivity growth. The amount of output produced per hour of work is the same now as in 2008. That's 7 yrs ago. In the previous 7 years it had increased more than 15%. This is the worst 7 year period for productivity since at least the 1920s, maybe since the 19th century! That fundamentally is the biggest problem facing the country - and none of the parties discussed it.