It's ok. Some episodes can be laugh out loud funny and extremely entertaining. Others not so much. Nothing groundbreaking but very watchable, feel-good entertainment and good option for cosy nights in. Wasn't keen when Tim Vine writing but the later series can be genuinely hilarious in places.
On the negative side, I find Lee Mack annoying generally so that's a minus. Also fed up with the "man baby who has much more attractive and long suffering wife" comedy trope, that's been done to the death.
Also feel there's a lot of lazy stereotypes about Northerners and the characters are totally 1d. Don't expect any character growth/development. But it generally works. Inspite of its faults, I find myself coming back to it when want something on that's feel-good and easy going. Hugh Dennis is definitely a highlight and fabulous as always, as is the woman who plays his wife.