Category Archives: Retail Levy

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

Amazonia

Sometimes words are difficult to find, so here are some figures to discuss $34.2 bn – Amazon’s sales in FY 2010 $1.497 bn – Amazon’s pre-tax income/profit in FY 2010 £8.8 mn – Scottish Government/Enterprise grants to Amazon to move … Continue reading

Posted in Consumer Change, Government, High Streets, Online Retailing, Retail Economy, Retail Levy, Retail Policy, Scotland's Town and High Streets | Tagged , , , , , | 2 Comments

Are there any votes in Scottish Retail?

Retailing in Scotland is one of the largest and most important sectors of the economy. As a Professor of Retail Studies, I could hardly say anything else. But, with 10% or so of the business community and the same proportion … Continue reading

Posted in Government, Retail Economy, Retail Levy, Retail Planning, Retail Policy | Tagged , , , , , | 3 Comments