In addition, we are working with the Scottish Retail Consortium to develop a retail strategy which will set out a clear road map for future tax and regulatory changes. Scotland’s Town Centre First Principle, agreed with COSLA, together with the range of measures in the Town Centre Action Plan, set the conditions and underpin activity designed to tackle key issues such as diversifying the town centre offer to attract a range of businesses and services to locate there to build footfall for retail and other business areas.