Retail Businesses (Taxation)

Part of the debate – in the Scottish Parliament on 3rd December 2020.

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Photo of Ben Macpherson Ben Macpherson Scottish National Party

The Scottish Government is restricted by the devolution settlement in what changes to taxation it can make to address any inequality between small retail businesses and large corporations.

We are committed to delivering a taxation environment that is fair and sustainable for all taxpayers. Where we have powers, for example on non-domestic rates, we have decided to prioritise small businesses through the small business bonus scheme, which is more generous than any equivalent scheme elsewhere in the United Kingdom, and is lifting more than 117,000 ratepayers out of paying rates altogether.