Category Archives: Large Store Levy

The Small Business Bonus Scheme

Posted on April 20, 2022 by Leigh Sparks

One of the recommendations of the 2017 Barclay Review of the Non-Domestic Rates System in Scotland was that an evaluation of the Small Business Bonus Scheme (SBBS) be undertaken. Five years on, it has finally arrived, all 232 pages of … Continue reading →

Posted in Barclay Review, Government, Internet, Large Store Levy, Legislation, Local Authorities, Non-domestic rates, Online Retailing, Out of Town, Public Policy, Rates, Scotland's Town and High Streets, Scottish Government, Small Business Bonus Scheme, Small Shops, Tax, Town Centres | Tagged , , , , , , , , , , | Leave a comment

‘Writing the Rules of the Game’: Non-market Strategy, commercial interests and health policy

Posted on August 7, 2020 by Leigh Sparks

The UK Government has recently published a set of proposals and statements about restricting commercial activity as part of an approach to tackle obesity.  We have also seen the first stage of a ‘National’ Food Strategy be published.  In Scotland … Continue reading →

Posted in Academics, Alcohol, Consumers, Diet and Health, Food Retailing, Food Standards Scotland, Health, Healthcare Retail Standard, Hospital Shops, Large Store Levy, Markets, Non-market Strategy, Politicians, Profits, Promotion, Public Health, Public Health lev, Public Policy, Regulation, Retail Levy, Scottish Government, Sugar Tax, Uncategorized | Tagged , , , , , , , , | 1 Comment

Business Rates vs Online Tax

Posted on October 26, 2018 by Leigh Sparks

The upcoming Budget has as normal seen a flurry of ‘advice’ for the UK Government’s Chancellor.  Much of this is special pleading, especially in the light of the so-called End of Austerity.  Within this though the issue of business rates … Continue reading →

Posted in Barclay Review, BRC, Digital, Government, High Streets, Internet shopping, Large Store Levy, Local Retailers, Online Retailing, Rates, Retail Failure, Tax, Town Centres | Tagged , , , , , , , , , | 5 Comments

Putting Towns on the Policy Map: Understanding Scottish Places (USP) and Data

Posted on August 2, 2018 by Leigh Sparks

As an academic, I probably have an irrational interest in data.  To a great extent it is academic life-blood and I seem to have spent a lot of my adult life either obsessing or arguing over it.  It therefore really … Continue reading →

Posted in Academics, Bill Grimsey, Consumer Change, Data, High Streets, Internet shopping, Large Store Levy, Leadership, Local Authorities, Online Retailing, Rates, Retail Change, Retailers, Sales, Scotland's Town and High Streets, Scottish Retail Consortium, Scottish Retailing, Shop Numbers, Town Centre Review, Town Centres, Towns, Uncategorized, Understanding Scottish Places | Tagged , , , , , , , , , , , , , , | 1 Comment

Business Rates: an election issue (not)

Posted on May 22, 2017 by Leigh Sparks

This blog has covered the issue of rates on a number of occasions (e.g. rates relief, a levy, some rates and the Grimsey report, the poll tax and business rates) never fully satisfactory, and indeed, re-reading the pieces, with a … Continue reading →

Posted in Closure, Governance, Government, High Streets, Internet, Internet shopping, Large Store Levy, Mary Portas, Online Retailing, Places, Politicians, Public Health lev, Rates, Regulation, Retail Policy, Retailers, Store Closures, Tax, Town & Country PLanning, Town Centres | Tagged , , , , , , , , , , , | 5 Comments

Taxing Times: Tesco and Poland

Posted on April 21, 2017 by Leigh Sparks

The financial results for Tesco last week brought forward a lot of comment and some interesting thoughts, not least the looming pension deficit and the exceptional items booked into the accounts.  Oh, and the underlying performance, which was quite good. … Continue reading →

Posted in European Union, International Retailing, Large Store Levy, Poland, Profits, Public Health lev, Regulation, Retail Levy, Retail Policy, Tax, Tesco | Tagged , , , , , , , , , , , | 1 Comment