In Parliament

Bob Doris

To ask the Scottish Government what discussions the economy secretary has had with ministerial colleagues regarding how its approach to business taxation supports the economy. (S6O-03851)

The Minister for Employment and Investment (Tom Arthur)

Ministers meet regularly to ensure that the economy is prioritised in work that is under way across Government. Our view is informed through extensive stakeholder engagement with the business community, think tanks, civic society, tax professionals and local government.

Bob Doris

I have previously supported that, and I have suggested that the large retailer supplement is an aspect of business taxation that could be revisited, as it is reported to have raised £95 million from 2012 to 2015. Given that the Fraser of Allander Institute has previously suggested that retailers make an excess profit of £30 million per year due to minimum pricing, what assessment has the Scottish Government made of the economic impact and budgetary benefit of a future large retailer levy for large retailers that sell alcohol?

Tom Arthur

The Scottish budget for 2024-25 signalled an intention to explore the reintroduction of a non-domestic rates public health supplement for large retailers in advance of the next budget.

The Scottish Government has engaged with relevant stakeholders, including public health organisations and retailers, to explore the potential effects that the reintroduction of a public health supplement might have. We are committed to consulting the new deal for business group on the policy. That will ensure that considered and informed decisions can be made in the context of the Scottish budget for 2025-26.