Lloyds Banking is heading the risers on the Footsie despite the bank levy, which will be introduced alongside similar taxes in France and Germany. There was a positive reaction to Costa Coffee owner Whitbread's trading update. Premier Inn and Costa Coffee were the star performers for the hotel and restaurant chain group as it posted a record 7.6% like-for-like sales increase.Retailers have not been too worried by the VAT increase to 20% in January with William Morrison and Marks & Spencer higher.There was a less positive reaction to cruise operator Carnival's second quarter earnings which were published this afternoon. A fuel price increase hit earnings. FTSE 100 - RisersLloyds Banking Group (LLOY) 59.04p +4.20%Whitbread (WTB) 1,531.00p +3.59%Intertek Group (ITRK) 1,504.00p +2.80%Morrison (Wm) Supermarkets (MRW) 267.90p +2.57%Marks & Spencer Group (MKS) 348.40p +1.66%Aggreko (AGK) 1,490.00p +1.57%Man Group (EMG) 258.30p +1.53%Home Retail Group (HOME) 238.10p +1.32%Tesco (TSCO) 393.10p +1.30%Next (NXT) 2,167.00p +1.12%FTSE 100 - FallersCarnival (CCL) 2,427.00p -4.90%BP (BP.) 333.95p -4.45%BG Group (BG.) 1,084.00p -3.64%Eurasian Natural Resources (ENRC) 1,028.00p -3.20%Kazakhmys (KAZ) 1,196.00p -3.16%Fresnillo (FRES) 1,052.00p -3.13%Tullow Oil (TLW) 1,141.00p -2.98%Cairn Energy (CNE) 433.00p -2.67%Xstrata (XTA) 1,048.00p -2.60%Antofagasta (ANTO) 899.50p -2.33%