The Scottish Government continually works with stakeholders to understand the impacts of the many factors affecting Scotland’s high streets, including Scottish and UK taxes.That is why in the draft Budget, published on 13 January, we announced plans to reduce the non-domestic property rate that retailers will be liable for, delivering the lowest Basic Property Rate since 2018-19.We are, however, taking this course of action without the full economic powers needed to fully address the issues facing Scotland’s economy, and have called on the UK Government to take action to reverse its damaging decision to increase employers’ national insurance contributions, and to remove barriers for the re-use and re-development of town centre buildings through a review of the rate of VAT for the refurbishment of existing buildings. S6W...