Category Archives: Retail Levy

Scottish Business Rates: a Local and/or National Issue?

A fair degree of concern was whipped up in the run-up to the New Year by the vote in the Scottish Parliament to give local councils the ability to set non-domestic, i.e. business rates. This is not yet confirmed as … Continue reading

Posted in Barclay Review, Bids Scotland, Government, Internet shopping, Legislation, Local Authorities, Local Retailers, Localisation, MSPs, Online Retailing, Rates, Regulation, Retail Levy, Retail Policy, Scotland's Town and High Streets, Scottish Government, Scottish Retail Consortium, Scottish Retailing, Small Business Bonus Scheme, Small Shops, Tax, Towns, Uncategorized | Tagged , , , , , , , , , , , , , | Leave a comment

Taxing Times: Tesco and Poland

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

Taxing Matters for Retailers

The Scottish Election is in full swing; well as much of a swing as can be generated when everyone thinks they know the outcome.  Some have described it as a lacklustre campaign season; others have asked what campaign? So it … Continue reading

Posted in Deposit Return Scheme, Government, Independents, Leadership, MSPs, Rates, Regulation, Retail Levy, Retailers, Scotland, Scottish Government, Scottish Grocers Federation, Sugar Tax, Tax, Wages | Tagged , , , , , , , , , , | Leave a comment

What Are Retailers For?

My recent visit to Poland and the symposium on sustainable development discussion brought back memories from my first visit to Poland in 1987 and discussions we had there around retail location and the purpose of retailing. In that not quite … Continue reading

Posted in Alcohol, Diet and Health, Legislation, Plastic Bags, Retail Levy, Scotland, Scottish Government, Tobacco | Tagged , , , , , , , | Leave a comment

Business Improvement Districts: Recent Successes in Scotland

The closing weeks of June saw three successful ballots for Business Improvement Districts (BIDs) in Scotland and further local endorsement and expansion of the “BIDs family” across the country. 18th June: Dunfermline Delivers welcomes a reaffirmation from its local business … Continue reading

Posted in BIDS, Community, Governance, High Streets, Retail Levy, Scotland's Town and High Streets, Town Centre Review, Town Centres | Tagged , , , , , | Leave a comment

Scottish Retail: Creating Jobs, Investing in Communities, Boosting Growth

At various points during the life of this blog I have turned it over to guest bloggers to cover a topic of their choosing. Sometimes this has been because something they have said or have written has caught my eye … Continue reading

Posted in BRC, Government, MSPs, Rates, Red Tape, Regeneration, Regulation, Retail Economy, Retail Levy, Tax, Town Centres | Tagged , , , , , , , | 2 Comments

Swings and Roundabouts on the Tax Front

A number of issues in the press the last week caught my eye around the subject of taxes. We start with the news out of Denmark that the government there has announced the removal of the world’s first “fat tax”. … Continue reading

Posted in Alcohol, Diet and Health, Rates, Retail Levy, Sainsbury, Tax | Tagged , , , , , | Leave a comment

To consult or not; is that the question?

Almost a year ago I wrote here about a proposed consultation on plastic bags and argued that we should simply get on with it as the arguments have all been rehearsed before. So, today, what has been launched? Yes, consultation … Continue reading

Posted in Consumer Change, Government, Plastic Bags, Regulation, Retail Levy, Tax | Tagged , , , , | Leave a comment

The Scottish Government’s Health Levy on Large Food Retailers

In early 2011 the Scottish Government’s proposal for a large store levy was rejected in the Scottish Parliament. In its Autumn 2011 budget proposals the initiative re-emerged but fashioned differently as a ‘public health levy’, targeted at large retail stores … Continue reading

Posted in Diet and Health, Government, Retail Levy, Tax | Tagged , , | 3 Comments

My Levy is Your Tax

It might not have been in the manifesto, but it certainly made headlines. Wandering into the newsagent yesterday morning, John Swinney would have seen an almost uniform newspaper lead coverage on his new “Public Health Levy”. Only, the words used … Continue reading

Posted in Alcohol, Consumers, Convenience stores, Food Retailing, Government, Pricing, Regulation, Retail Levy, Retail Policy, Retailers, Tax, Uncategorized, Vacancies | Tagged , , , , , , , | 3 Comments