In their 2024 manifesto, the Scottish Conservatives have pledged to support small businesses, which they call “the lifeblood of our economy”, by matching the 75% relief on business rates seen in England.
“The SNP Government have failed to pass on business rates relief worth hundreds of millions of pounds delivered to shops, pubs, hotels and restaurants in England by the UK Government,” said the party. “The Scottish Conservatives would pass on 75% rates relief to retail, hospitality and leisure businesses in Scotland, for the years it is delivered by the UK Government in England.”
The Scottish Grocers’ Federation has provided a summary of the key points for retailers:
UK reserved issues & taxation
- Cut employee National Insurance to 6% by April 2027 with the intention of scrapping it completely.
- For those who are self-employed, they will abolish the main rate of National Insurance entirely by the end of the next Parliament.
- No raise to the rate of VAT or corporation tax.
- Keep the £90,000 VAT threshold under review.
- Maintain the National Living Wage in each year of the next Parliament at two-thirds of median earnings.
- Continue to develop a UK-wide Deposit Return Scheme.
Scottish Economy & taxation
- Immediately 1p cut in the intermediate rate of income tax. This would reduce the rate from 21p to 20p. Continue to lower income tax to match the level in the rest of the UK by end of parliament.
- Scottish Conservatives would pass on 75% rates relief to retail, hospitality, and leisure businesses in Scotland.
- Offer discounts on business rates to businesses that have a ‘free to use’ ATM on their premise.
- Reduce regulations that burden small business’s ability to innovate.
Public Health
- Support the Tobacco and Vapes Bill and ban vaping in indoor public places.
Retail Crime
- 1,000 additional community police officers.
- Scrap the Hate Crime Act.
Other related matters
- Ensure customers continue to have appropriate access to cash in their local community.
- Oppose the rollout of Low Emission Zones.
