Public Law

We recently issued an update on the Scottish Government’s proposed “public health levy” – described in some quarters as the “son of Tesco tax” (on which we commented in January).

We’ve had a query about whether the uplift in business rates will be applied to businesses with a number of premises that, cumulatively, have a rateable value exceeding £300k. While such ‘accumulation’ is not unheard of in relation to business rates – it’s used in England & Wales to prevent retailers operating multiple branches from obtaining small business relief – we expect the proposed levy to be applied only to individual premises with an RV over £300k.

That said, we are yet to see any of the detail for this policy. This is therefore just one of a number of questions that will remain unanswered until the full scope of the “levy” is revealed.


Charles Livingstone
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