The HTA believes a proposal to scrap the Uniform Business Rate in Scotland would be damaging to member businesses, creating an unnecessary burden and potential increased costs.

The Association is urging MSPs to vote against the move in the Scottish Parliament later this month.

In November 2019 Holyrood’s Local Government and Communities Committee backed a Green Party Amendment to the Non-Domestic Rates (Scotland) Bill, at Stage 2, which ends the uniform business rate and instead hands over this £2.8 billion tax to the 32 local authorities enabling, them to set their own poundage rate, rates relief and any local rates supplements.

In a letter to both Derek Mackay MSP, Cabinet Secretary for Finance, Economy and Fair Work, and Jackson Carlaw MSP, acting leader of the Scottish Conservatives, the HTA raises concerns, urging them to vote against the amendments.

After employee costs, taxes such as property rates are the next biggest expenditure for many HTA member businesses in Scotland. Thye association says that, whilst Uniform Business Rates are not perfect, they do provide businesses with consistency and predictability and allow those with multiple sites across different authorities in Scotland and across the whole of the UK to plan a financial year.

HTA chairman James Barnes said members wanted a fair and reasonable tax system that values and promotes business competitiveness and minimises complexity in Scotland. “Business rates have increased substantially over the last 10 years with significant disparities – garden centres in Scotland are paying a significantly higher rate per square foot, than those in England. We see no need for these further unpredictable and potentially higher tax-raising changes.”

The HTA is also asking its Scottish members to write to their local MSPs urgently, encouraging them to vote against the changes.