Category Archives: Tax

An Inquiry into Retail and Town Centres in Scotland

In January 2022 the Economy and Fair Work Committee of the Scottish Parliament began its preparation and work into its “Inquiry into Retail and Town Centres in Scotland”.  As this blog has covered before, I gave evidence to the Inquiry … Continue reading

Posted in 20 Minute Neighbourhood, Barclay Review, BIDS, High Streets, Local Authorities, New Future for Scotland's Towns, Non-domestic rates, Out of Town, Place Based Investment Programme, Place Principle, Retail Change, Retail Strategy, Retailers, Retailing, Scotland's Town and High Streets, Scotland's Towns Partnership, Scottish Government, Scottish Retailing, Tax, Town Centre Action Plan, town centre first, Town Centre Living, Town Centre Review, Town Centres, Towns | Tagged , , , , , , , , , , , , , , , , | 3 Comments

The Small Business Bonus Scheme

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

Should every encouragement have an equal and opposite discouragement?

This is the third in a loosely linked series of posts arising in part from the publication of the draft National Planning Framework 4 (NPF4) and the New Future for Scotland’s Town Centres The first post was my discussion of … Continue reading

Posted in 20 Minute Neighbourhood, Car Parking, Climate Emergency, community wealth building, Consumer Change, Government, High Streets, Housing, Internet shopping, New Future for Scotland's Towns, NPF4, Place Based Investment Programme, Places, Planning, Policy, Politicians, Public Policy, Rates, Regulation, Retail Change, Retail Impact Assessments, Retail Planning, Scotland's Town and High Streets, Scotland's Towns Partnership, Scottish Government, Tax, Town Centre Action Plan, Town Centre Action Plan Review Group, town centre first, Town Centre Living, Town Centre Review, Town Centres, Towns | Tagged , , , , , , , , , , , , , , , , , , , , , , | 8 Comments

Aberdeen, No More?

The Covid pandemic has hit retailing hard. Government support (though important) has in no way matched the lost sales and business. Previous trends have been accelerated, most notably in terms of online sales. Retailers of all shapes and sizes have … Continue reading

Posted in 1960s, Aberdeen, Architecture, Bids Scotland, Buildings, City Centres, Closure, Consumers, Cooperatives, Covid19, Department Stores, Internet shopping, John Lewis Partnership, Lockdown, Norco, Online Retailing, Pandemic, Rates, Regulation, Rents, Retail Change, Retail Sales, Scotland's Town and High Streets, Shopping, Social value, Tax, Town Centre Action Plan, Town Centres, Towns, Uncategorized, Waitrose | Tagged , , , , , , , , , , , , , , , , | 2 Comments

Stopping Doing Harm to our Town Centres

The Town Centre Action Plan Report (A New Future for Scotland’s Towns) has three types of recommendations.  Two of these are reasonably uncontroversial – planning, engaging more local people property and data on towns on the one hand and funding … Continue reading

Posted in Climate Emergency, Community, Government, High Streets, Housing, Internet, Local Authorities, Offices, Out of Town, Places, Property, Public Policy, Rates, Regeneration, Scotland's Town and High Streets, Scotland's Towns Partnership, Scottish Government, Social Inequality, Social Justice, Social Renewal, Sustainability, Sustainable Development, Tax, Town Centre Action Plan, Town Centre Action Plan Review Group, Town Centre Review, Town Centres, Towns, Uncategorized | Tagged , , , , , , , , , , , , , , , | 2 Comments

A New Future for Scotland’s Town Centres – (1) Introduction to our Report

This is the first of three linked posts on the Town Centre Action Plan Review Group Report (an introduction, summary of the review approach, recommendations). The full report and details of the Review Group, evidence submitted and heard and background … Continue reading

Posted in 20 Minute Neighbourhood, Community, Community Assets, Government, High Streets, Places, Public Policy, Regeneration, Scotland's Town and High Streets, Scotland's Towns Partnership, Scottish Government, Social Inequality, Tax, Town Centre Action Plan, Town Centre Action Plan Review Group, town centre first, Town Centre Living, Town Centre Review, Town Centres, Towns, Uncategorized | Tagged , , , , , , , , , , , , , , , , | 22 Comments

A New Future for Scotland’s Town Centres – (2) Summary of our Approach

This is the second of three linked posts on the Town Centre Action Plan Review Group Report (an introduction, summary of the review approach, recommendations). The full report and details of the Review Group, evidence submitted and heard and background … Continue reading

Posted in 20 Minute Neighbourhood, Community, Government, Local Authorities, Places, Planning, Public Policy, Rates, Regeneration, Scotland's Town and High Streets, Scottish Government, Social Inequality, Tax, Town Centre Action Plan, Town Centre Action Plan Review Group, town centre first, Town Centre Living, Town Centre Review, Town Centres, Towns, Uncategorized | Tagged , , , , , , , , , , , , , , , | 2 Comments

A New Future for Scotland’s Towns – (3) Recommendations

This is the third of three linked posts on the Town Centre Action Plan Review Group Report (an introduction, summary of the review approach, recommendations). The full report and details of the Review Group, evidence submitted and heard and background … Continue reading

Posted in 20 Minute Neighbourhood, Citizens, Community, Community Assets, Community Development, Community Ownership, Creative Places, Development Trusts, Entrepreneurship, Governance, Government, High Streets, Housing, Independents, Internet, Leadership, Local Authorities, Local Retailers, Places, Proactive Planning, Rates, Regeneration, Retail Policy, Retailing, Scotland's Town and High Streets, Scotland's Towns Partnership, Scottish Government, Social Inequality, Social Justice, Tax, Town Centre Action Plan, Town Centre Action Plan Review Group, town centre first, Town Centre Living, Town Centre Review, Town Centres, Towns, Uncategorized, Understanding Scottish Places | Tagged , , , , , , , , , , , , , , , , , , | 7 Comments

Retailing, Shopping and Covid-19

Over the last couple of months I have produced on this blog a range of pieces around retailing, shopping and the coronavirus pandemic.  There will no doubt be more to be said as the situation develops. One of these pieces … Continue reading

Posted in Community, Consumer Change, Consumers, Covid19, Employment, Employment practices, Government, High Streets, Independents, Institute for Retail Studies, Internet shopping, Lockdown, Multichannel, Online Retailing, Panic buying, Places, Public Policy, Reinvention, Retail Change, Retail Policy, Retail Sales, Retailers, Retailing, Scotland's Town and High Streets, Scotland's Towns Partnership, Scottish Government, Scottish Retailing, Shopping, Social Inequality, Tax, Town Centres, Towns, Uncategorized, University of Stirling | Tagged , , , , , , , , , , , , , , , | 4 Comments

The Need for a Digital Tax

The origins of this post lie in early March when we were delighted, in what now seems another era, to host Helen Dickenson, the Chief Executive of the British Retail Consortium, at our Retail Futures event. She spoke on the … Continue reading

Posted in Amazon, BRC, Competition, Covid19, Digital, High Streets, Internet, Internet shopping, Local Authorities, Online Retailing, Places, Reinvention, Retail Change, Retail Economy, Retail Policy, Retail Sales, Social Inequality, Social Justice, Spaces, Tax, Town Centres, Towns, Uncategorized | Tagged , , , , , , , , , , , , | 1 Comment