Margaret Dabbs Hydrating Foot Lotion. These are:
Emu Oil Heel Balm (okay, a bit watery so I need to use a lot of it though, £6 for 50g, from feelunique.com) and
Flexitol Heel Balm (£6 for 56g from Boots, works well but I need to use a bit more of it than the Margaret Dabbs, and the much thicker texture takes a bit more work to rub it in).
At £25 for 200ml, the Margaret Dabbs Foot Lotion is only marginally more expensive on a cost per ml basis than either of these products, and it outperforms both of them for me. One pump does both my feet, softens my heels and the Lemon Myrtle oil smells and feels refreshing (it's blissful after a hot day in shoes).
Margaret Dabbs products are now available at SpaceNK (which is where I bought this from) and the packaging has been changed. I prefer the plastic tube packaging, which is much lighter. The formula is unchanged.