Scottish large retailer business rates levy to end next year

The extra business rates levy on large shops selling alcohol and tobacco – which is largely aimed at supermarkets – has added an additional 28% to the business rates bill of about 240 stores.

Scottish finance secretary John Swinney has said the levy will conclude in 2015 as planned and the confirmation has been welcomed by the Scottish Retail Consortium.

The levy was introduced in 2012 as a means to force large retailers to contribute to public health measures and there had been fears it may continue beyond next year.

The Scottish government said: “[Scotland] offers the most competitive business rates in the UK through our commitment to match UK rates.

“Over 92,000 premises benefit from the small business bonus scheme and we have recently announced an extension to the scheme to help a further 4,000 business premises.”