Meeting of the Parliament 19 December 2023
Ahead of this budget, the business community in Scotland had two key asks: first, that the income tax differential with the rest of the UK should not be widened; and, secondly, that the chancellor’s 75 per cent rates relief for retail, hospitality and leisure businesses that has been delivered in England for the second year would be replicated here. In both cases, the finance secretary has decided to do the opposite of what was asked. Does that not leave the much-vaunted new deal for business in tatters and leave the position of the economy secretary in this Cabinet utterly untenable?