Scotland’s retailers say the present system of business rates does not meet the crucial aim of raising the country’s economic growth and productivity.
Reformed business rates should flex with economic conditions and include incentives for businesses to invest, says the Scottish Retail Consortium.
They should also be simpler to administer, be more equitably spread across business and be internationally competitive.
In the first in a series of election policy papers, the SRC has set out a range of measures for the reform of the £2.8 billion business rates tax as an early priority in the next Holyrood administration’s programme.
It is asking if business rates should stay property-based, and has set out proposals to arrest the number of store closures, help town centres, support business investment and protect jobs.
SRC director David Lonsdale said: “There needs to be a thorough debate about how the next Scottish administration and parliament will seek to help raise the country’s rate of economic growth and improve business productivity.”
